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2017 (11) TMI 1105 - AT - Service TaxRefund of unutilized CENVAT credit - input services - Air Travel Agents service - Real Estate Agents services - Supply of Tangible Goods services - Business Consultant’s Service - Club or Association service - Technical & Scientific Consultancy Services - Held that: - Since all these services in view of the various case-laws have been held to be an ‘input service’, therefore these services are ‘input services’ and it has a nexus with the output services exported - I remand the case back to the adjudicating authority to examine the claim of the appellant afresh after considering the fact that the impugned services are ‘input services’ in terms of Rule 2(l) of the CCR, 2004 - appeal allowed by way of remand.
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