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2019 (7) TMI 906 - AT - Service Tax100% EOU - Refund of CENVAT Credit - export of services or not - services of identification and evaluation of potential investment opportunities in Indian real estate companies - Para 2 of CBEC Circular No.141/10/2011 dated 13.05.2011 - reverse charge mechanism - rule 5 of CENVAT Credit Rules read with Notification No.27/2012–CE dated 18.06.2012 - period April 2012 to June 2012, July 2012 to Sept 2012 and Oct. 2012 to Dec. 2012 - HELD THAT:- It has already been held by the court below that the Appellant have exported the services. Further under the scheme of the refund, there is no requirement of one-to-one co-relation of the input services or input credit with the export of service. The reasons for rejection by the authorities below are erroneous and the same are set aside - Refund allowed - appeal allowed - decided in favor of appellant.
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