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2018 (4) TMI 158 - AT - Service Tax100% EOU - Refund of unutilized CENVAT credit - Rule 5 of the CENVAT Credit Rules - denial on the ground that the original invoices were not produced - Held that: - the certificate of the Chartered Accountant was produced by the appellant and it is certified that the services covered by the invoices were used for providing export of services for the relevant period and a consolidated statement of invoices was filed which was certified by the Chartered Accountant also - there is no need of signature on the computer generated invoices - appeal allowed - decided in favor of appellant.
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