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2017 (3) TMI 518 - AT - Service TaxRebate claim - export of services - denial on the ground that the appellant had also availed refund of CENVAT Credit paid under N/N. 5/2006 dated 14.3.2006, both rebate as well as refund of input service credit cannot be availed in respect of same set of inputs invoices - Held that: - the refund of CENVAT Credit is admissible provided the claimant does not claim rebate of duty under Central Excise Rules in respect of such duty or rebate of Service Tax under Export of Service Rules, 2005 in respect of such taxes. It is apparent that the claim of rebate of Service Tax under Export of Service Rules, 2005 and refund of CENVAT Credit u/r 5 of the CCR are mutually exclusive schemes - Appeal dismissed - decided against appellant.
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