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2017 (10) TMI 1232 - AT - Service TaxRectification of mistake - the additional grounds raised by the applicant in his application dt. 19/03/2015 were not considered by this Tribunal while deciding the appeal of the appellant - Held that: - Tribunal while disposing of the case of the applicant vide its order dt. 16/12/2016 has not considered these additional grounds which were raised by the applicant by filing miscellaneous application on 19/03/2015 - as per Rule 6(5) of the CCR, 2004 all these services have been specifically been covered in the said rule and all these services have been rendered in connection with taxable services as well as exempted services and therefore they are entitled to 100% credit of the refund in terms of Rule 6(5) of the CCR, 2004. The Final order is amended to the extent that the original authority will also consider these findings while deciding the refund claim of the applicant - ROM application allowed.
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