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2018 (6) TMI 250 - AT - Service TaxRefund of CENVAT credit - various input services - exporter of services under the category of ‘Business Support Services’ - case of Revenue is that post April 2014, the definition of ‘input service’ has undergone a change which has deleted the services in relation to the business activity and is not to be considered as in or in relation to the business of the assessee - Held that:- The argument on behalf of Revenue in the grounds of appeal is without any merits as similar / identical issue of various other appellants and respondents was considered by the Division Bench of this Tribunal in the case of Commissioner of Service Tax. V. WNS Global Services [2016 (10) TMI 135 - CESTAT MUMBAI] and appeals were allowed in favor of assessee by holding that The claim of Revenue that input services do not have direct nexus to the business activity of respondent-asessee is a hollow claim - appeal dismissed - decided against Revenue.
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