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2017 (8) TMI 636 - AT - Service Tax100% EOU - Refund of unutilised CENVAT credit - denial on the ground that the appellants are providing software services to their clients in Genova and Texas etc., and the said export is software which is not brought under service tax net and not covered under Rule 2(e) of CCR, 2004 since it is not an exempted service - Held that: - in the case of Apotex Research Pvt Ltd. [2015 (3) TMI 346 - CESTAT BANGALORE], the Division Bench of this Tribunal held that CENVAT credit for export of exempted service would be available as refund - appeal allowed - decided in favor of appellant.
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