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2017 (7) TMI 763 - AT - Service Tax100% EOU - refund of CENVAT credit availed on input services - denial on the ground that these are not eligible input services - Held that: - there is no dispute as to the fact that the Respondent is an exporter of services and is registered with the Authorities. There is no dispute also that the Respondent had been exporting the services and filed refund claims - The jurisdictional Bench of the Tribunal has held in a catena of judgments, that the impugned services are eligible input services, and thus eligible for refund under Rule 5 of CCR, 2004 - refund allowed - appeal dismissed - decided against Revenue.
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