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    <title>2012 (12) TMI 825 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, stating that all services essential to running the business and rendering the output service, even if indirectly related, should be considered input services under CENVAT Credit Rules, 2004. Citing precedent, the Tribunal held that the appellant was rightly entitled to a refund of service tax paid on input services used in exported output services.</description>
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