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2017 (5) TMI 566 - AT - Service TaxRefund claim - export of services rejection on the ground that the appellant has not furnished bank reconciliation certificate and there was no one to one co-relation between input services and the output services provided - Held that: - FIRC statement has already been submitted by the appellant at the time of refund claim. The Bench had directed the appellant to furnish BRC and the appellant had accordingly furnished the same on 20.01.2017. The same was furnished to the department for verification and thereafter case has been taken up for hearing today. The appellant has complied with the procedural requirement mandated by N/N. 27/2012. All the input services except fleet management services/rent-a-cab services were held to be eligible for refund in the appellant’s own case [2016 (11) TMI 1352 - CESTAT HYDERABAD] - the appellant is eligible for refund in respect of all services except rent-a-cab service - appeal allowed - decided partly in favor of appellant.
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