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2017 (3) TMI 655 - AT - Service TaxCENVAT credit - whether CENVAT credit is admissible in respect of service tax paid on input services for providing output services i.e., call centre and medical transcription centre services which were exported without payment of service tax during 2005-06? - whether these services were exempted and the refund of service tax paid on input service is liable to be granted to the appellant or otherwise? - Held that: - even if the output service which are exempted services and are exported, service tax paid on input service is eligible for the refund is the law which has been decided by the Hon’ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt Ltd v. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - the issue in hand is squarely covered by the above decision - credit allowed - appeal allowed - decided in favor of appellant.
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