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2019 (1) TMI 434 - AT - Service TaxRefund of accumulated CENVAT Credit - export of services or not - Rule 5 of Cenvat Credit Rules, 2004 - It appeared to revenue that appellants were providing taxable services to M/s Jubilant Biosys Ltd. and such services were classified by revenue under the category of Scientific or Technical Consultancy Services - Held that:- Similar issue decided in appellant own case M/S JUBILANT CHEMSYS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE& SERVICE TAX, NOIDA [2018 (4) TMI 1399 - CESTAT ALLAHABAD] where it was held that The appellant have satisfied both the conditions for export of service, namely rendering of service from India and receipt of the service by the client outside India of consideration in convertible foreign currency in India. The issues involved in the present appeal are already decided in respect of the same appellant for the earlier period in favour of the appellant - appeal allowed - decided in favor of appellant.
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