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2016 (6) TMI 680 - AT - Service TaxRefund - Export of software services by 100% EOU - eligibility of various input services - From January 2012 to March 2012 - Held that:- the disputed input services as aforesaid, disallowed by the lower authorities, will merit consideration as input services for the purposes of Rule 2(l) of the CENVAT Credit Rules 2004, as amended w.e.f. 01/04/2011 and that these services have clear nexus with the output service provided by the appellant and are very much used by them to provide the output service. - Decided in favor of assessee.
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