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2015 (11) TMI 224 - AT - Service TaxDenial of refund claim - Notification 6/2010-ST dated 27/02/2010 - Export of service - Held that:- onsite services rendered by the appellants abroad would qualify for being termed as export of service. - Appellant-assessee had exported the services, received the payment in convertible foreign exchange. We find that, on the factual matrix, the refund is liable to be sanctioned to the appellant-assessee as this bench, in the appellant-assessee’s own case [2013 (4) TMI 104 - CESTAT MUMBAI] - In view of the affirmation of the Tribunal s judgment by the Hon’ble High Court [2014 (9) TMI 567 - BOMBAY HIGH COURT], we find that the impugned order to the extent it rejects the refund claim filed by the appellant-assessee is incorrect and unsustainable. The same is set aside - Decided in favour of assessee.
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