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2017 (5) TMI 764 - AT - Service Tax100% EOU - Refund claim - Advertising Agency Service - Business Auxiliary Services - Commercial Training and Coaching Service - and Chartered Accountancy Services - rejection on account of nexus - Held that: - the services are used in providing services which were exported by the appellant - similar issue came before the Tribunal in the case of WNS Global Services [2016 (10) TMI 135 - CESTAT MUMBAI], where it was held that assessee are eligible for availment of CENVAT credit and the refund was sanctioned - refund allowed - decided in favor of appellant.
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