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2017 (5) TMI 54 - AT - Service Tax100% EOU - refund claim - rejection on the ground that the said input services are ineligible for the CENVAT credit - Held that: - The period involved in all these appeals is from April 2012 to December 2012. After 2012 Rule 5 of CCR, 2004 has undergone amendment by which the word ‘used’ for export of goods, ‘used’ as intermediate product; ‘used’ for providing output services has been deleted. Therefore, the authorities below have wrongly denied the refund - appellants having paid service tax on the various input services used for providing output services which are exported, they are eligible for refund under Rules 5 of CCR, 2004 if other conditions are satisfied - appeal allowed - decided in favor of appellant.
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