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2016 (6) TMI 617 - AT - Service TaxRefund - Cenvat Credit - Export of services by 100% EOU - nexus of various input services with output service - Held that:- The period involved is prior to 01-04-2011 when the definition of input service had a wide ambit as it included the words ‘activities related to businesses’. Most of the services are mentioned in the inclusive portion of the definition. - appellant is eligible for refund. - Decided in favor of assessee.
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