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2017 (5) TMI 652 - AT - Service Tax100% EOU - refund claim - export of services - Information & Technology software service - Business Auxiliary Services - Business support services - Held that: - the credit on input services of all the services as mentioned, are eligible to be refunded and there is no dispute as to the documentation of the same as also the appellant being an exporter of output services - In an identical issue in respect of same assessee, as also other assessee, this Tribunal has held that refund needs to be sanctioned - refund allowed - appeal allowed - decided in favor of appellant.
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