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    <description>Whether EOUs are entitled to refund of service tax paid on machinery commissioning and installation charges. The operative rule recorded: rebate/refund of service tax on input services is available where the taxable service is exported, so EOUs can claim refund provided the services for commissioning and installation qualify as exported taxable services.</description>
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      <description>Whether EOUs are entitled to refund of service tax paid on machinery commissioning and installation charges. The operative rule recorded: rebate/refund of service tax on input services is available where the taxable service is exported, so EOUs can claim refund provided the services for commissioning and installation qualify as exported taxable services.</description>
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