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2017 (1) TMI 434 - AT - Service TaxRejection of refund claim - denial of CENVAT credit - Rule 5 of Cenvat Credit Rules, 2002 - denial on the ground that turn over of the services provided by the appellant branches located in abroad is not qualified for export turnover of the appellant - interpretation of statute - Held that: - as regard the inclusion of turnover of the services provided by the foreign branches of the appellant to the foreign service recipient in export turnover by the appellant and/or in the total turnover, this issue has been decided by this Tribunal in the appellant’s case [2016 (9) TMI 324 - CESTAT MUMBAI], where it was held that the value of service provided by the overseas branch office of the appellant to the foreign base service recipient is neither includible in the export turnover nor in total turnover of the appellant. As regard the issue of denial of Cenvat credit on certain input service on the ground of inadmissible input service, the appellant do not contest the same, I uphold the impugned order limited to the said issue of Cenvat credit. Appeal disposed off - decided partly in favor of appellant.
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