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2015 (3) TMI 41 - AT - Service TaxDenial of refund claim - failure to comply with the condition of the Notification No. 41/2007-ST dated 06.10.2007 - Business Auxiliary services and CHA - Held that:- As the facts of the case of the Indoworth (India) Ltd. (2011 (6) TMI 311 - CESTAT, MUMBAI) are similar to the facts of this case therefore, following the precedent decision, I hold that the appellants are entitled for refund claim as it is not in dispute that the appellant has not received the services and not paid the service tax thereon. In these circumstances, the impugned order is set aside - Decided in favour of assessee.
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