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2009 (2) TMI 43 - AT - Service TaxApplicability of the unjust enrichment – actual expenses, incurred by the foreign consultant while imparting training to the appellants personnel in Japan and subsequently reimbursed by the appellants, were rightly held to be not towards consulting engineering services – revenue’s plea that it is not service tax and no credit for the same is available as input service credit, is acceptable - amount being not input service credit, refund claim will be governed by doctrine of unjust enrichment
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