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2008 (8) TMI 227 - CESTAT BANGALORERefund claim for refund of Service Tax paid on Input services used for the exports – refund denied on ground that appellants exported a service, which is clearly exempted - appellant claimed that the services are Business Auxiliary Services, according to the Department, the services are Information Technology Service – tribunal ruing rendered in case of. Deloitte Tax Service India Pvt. Ltd., holding that Back Office service was not Information Technology service and they are rightly covered under Business Auxiliary Service, is relevant - held that refund claims, which are filed after the amendment and satisfy every requirement of Rule 5 cannot be rejected merely because they relate to exports made prior to the date of amendment
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