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2018 (3) TMI 107 - AT - Service TaxRefund claim - denial on the ground that the services for which they have claimed refund are not input service in terms of Rule 2(l) of CCR 2004 - Held that: - no SCN has been issued to the appellant to deny CENVAT credit on the services in question at the time of availment - in the light of the decision in their own case M/s EXL Service. Com (India) Pvt. Ltd. Versus Commissioner of Central Excise, Noida [2017 (8) TMI 1002 - CESTAT ALLAHABAD], the refund claim cannot be denied to them - refund allowed - appeal allowed - decided in favor of appellant.
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