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2017 (11) TMI 417 - AT - Service TaxTaxability - services received from foreign entity in relation to External Commercial Borrowings from abroad - appellant argued that since the service tax payable is available as Cenvat credit, entire activity is revenue neutral - Held that: - issue of revenue neutrality can be decided only after verification of certain facts - matter to be remanded for verification of the facts and to decide the revenue neutrality, limitation and penalty etc. - appeal allowed by way of remand.
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