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2017 (2) TMI 152 - AT - Service TaxRefund claim - CENVAT credit on exported services - denial on account of lack of nexus - Held that: - the clarification issued by the CBE&C vide Circular dated 19.1.2010 states that if availment of credit of the Service Tax has not been challenged, the nexus between input services and the export services cannot be challenged - refund allowed - appeal allowed - decided in favor of appellant.
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