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2014 (3) TMI 819 - AT - Service TaxDenial of refund of unutilized CENVAT credit of service tax - Export of IT enabled servcies - Held that:- appellant is eligible for the benefit of refund in respect of all the services in dispute and therefore appeal is allowed and the matter is remanded to the original adjudicating authority for considering the refund claim in accordance with law as regards other aspects except the eligibility in respect of the services - amount claimed is in accordance with the Notification which requires refund to be sanctioned on the basis of proportion of exports to the total turnover only. However, since the matter is remanded to the original refund sanctioning authority, he can verify whether this claim is correct or not - Decided in favour of assessee.
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