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2018 (4) TMI 1583 - AT - Service TaxRefund of CENVAT Credit - export of services - N/N. 27/2012-CE (N.T.) dated 18.06.2012 - Rule 6 A (e) of Service Tax Rules, 1994 - Held that:- The Commissioner (Appeals) observed that in CCE vs. Aam Services India Pvt. Ltd. [2016 (3) TMI 1049 - CESTAT MUMBAI], the Hon’ble Tribunal held that when entire turnover is exported and no other service is provided in domestic tariff area, hence ‘export turnover ‘ will be equal to ‘total turnover’ - the Revenue is silent upon the issue having been decided by the Tribunal in Aam Services India Pvt. Ltd. relied upon by the Commissioner (Appeals). Appeal dismissed - decided against Revenue.
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