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    <title>2013 (8) TMI 855 - CESTAT, NEW DELHI</title>
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    <description>The judge held that the appellants are eligible for refunds of the disputed credit, allowing the appeals. The court emphasized that the services used for exported goods should fit the description in the notification, focusing on &quot;Services provided for export of said goods,&quot; rather than specific service classifications. The judge also highlighted the government&#039;s liberal interpretation of beneficial notifications like 41/2007-S.T. and noted the Revenue&#039;s inconsistent stance on similar issues in different cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=236563</link>
      <description>The judge held that the appellants are eligible for refunds of the disputed credit, allowing the appeals. The court emphasized that the services used for exported goods should fit the description in the notification, focusing on &quot;Services provided for export of said goods,&quot; rather than specific service classifications. The judge also highlighted the government&#039;s liberal interpretation of beneficial notifications like 41/2007-S.T. and noted the Revenue&#039;s inconsistent stance on similar issues in different cases.</description>
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      <pubDate>Tue, 05 Jun 2012 00:00:00 +0530</pubDate>
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