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2016 (6) TMI 678 - AT - Service TaxRefund - export of services - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE(N.T.) dt. 14/03/2006 - Various input services - nexus with output services - Held that:- At the outset, it has to be stated that the period involved is from January 2011 to March 2011 (prior to 01/04/2011) when the definition of input services had a wide ambit as it included the words activities relating to business. The services listed in the table have been held to be eligible for credit/refund during the relevant period - Refund allowed - Decided in favor of assessee.
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