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2016 (11) TMI 146 - AT - Service TaxDenial of Refund of CENVAT credit under Rule 5 - export of services under Rule 3(iii) of Export of Services Rules, 2005 - information technology software services - ineligible input service, scientific and technical consultancy service - Held that: - the learned Commissioner (Appeals) has wrongly rejected the CENVAT credit on scientific and technical consultancy services without any basis holding that the said service is not an input service. Whereas in my opinion, this service is very much a part of the input service and it is directly linked with the output service of the company and therefore, I allow the appeal of the appellant and set aside the impugned order with consequential relief if any - appeal allowed - refund allowed - decided in favor of appellant.
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