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2018 (12) TMI 1242 - AT - Service TaxRefund of unutilized CENVAT Credit - input services used for providing taxable services under the category of Business Auxiliary Services in respect of Export of Services - Rule 5 of CCR 2004 read with N/N. 27/2012 dated 18.06.2012 - Held that:- Identical issue decided in the case of M/S. EVALUESERVE. COM PVT. LTD. VERSUS CST, GURGAON [2018 (3) TMI 1430 - CESTAT CHANDIGARH], where it was held that the appellants are not liable to pay service tax being provider of service in India in terms of Rule 9 of the Place of Provision of Service Rules, 2012 - refund allowed - appeal allowed - decided in favor of appellant.
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