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2017 (7) TMI 28 - MADRAS HIGH COURTRectification of mistake - refund claim - Held that: - the issue is covered by the decision in the case of Commissioner of Service Tax-III, Chennai Versus Customs, Excise & Service Tax Appellate Tribunal, Chennai & M/s. SCIOinspire Consulting Services (India) Pvt Ltd, Chennai [2017 (4) TMI 943 - MADRAS HIGH COURT], where it was held that Mere perusal of Rule 5 of the 2004 Rules, would, inter alia, show that where a service provider, provides an output service, which is exported, without payment of service tax, he would be entitled to refund of cenvat credit, as determined by the formula provided in the Rule - appeal allowed - decided in favor of appellant.
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