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2016 (2) TMI 866 - AT - Central ExciseRefund under Rule 5 of the Cenvat Credit Rules 2004 - denial of refund credit on input service used in relation to the manufacturing of the said goods - Commissioner (Appeals) allowed the claim - Held that:- In our considered view, while the Adjudicating Authority allowed the input credit on the exported goods, there should not be different yardstick to establish nexus input service and export goods. In the instant case, there is no material available on record that the input service were not used for the export of goods. In view of the above discussions, we do not find any reason to interfere the order of the Commissioner (Appeals). - Decided against revenue
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