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2018 (3) TMI 1742 - AT - Service TaxRebate claim - appellant filed the required declaration under Para 3.1 of the said notification belatedly at the time of processing of their rebate claim - Rule 5 of Export of Services Rules, 2005 read with Notification No 12/2005-ST dated 19/04/2005 - Held that:- The issue herein is squarely covered in favour of the appellant by the ruling of Division Bench of this Tribunal in the case of Commissioner of Service Tax, Delhi Versus Convergys India Pvt. Ltd. [2009 (5) TMI 50 - CESTAT, NEW DELHI], where it was held that non-fulfilment of the procedure cannot lead to denial of the benefit under the beneficial legislation providing for export benefits - rebate allowed - appeal allowed - decided in favor of appellant.
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