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2017 (1) TMI 32 - AT - Service TaxSTPI unit - Rejection of refund claim - Rule 5 of CCR - N/N. 5/2006 dated 14.03.2016 - Held that: - The Tribunal in the case of Alliance Global Services IT India (P) Ltd., Vs. CCE & ST Hyderabad [2016 (6) TMI 720 - CESTAT HYDERABAD) had occasion to analyze the same services and held that these services qualify as input services and are eligible for credit - the rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
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