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    <title>2014 (4) TMI 288 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, ruling in favor of the appellant. It held that 100% of the credit related to Services Exported should be refundable under Rule 5 of the Cenvat Credit Rules, 2004, emphasizing that all exported services, including exempted ones, should be included in turnover calculations for refund purposes. The decision highlighted the concept of &#039;Zero rated&#039; exports, supporting the refund of all unutilized service tax credit on exported services.</description>
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      <description>The Tribunal allowed the appeals, ruling in favor of the appellant. It held that 100% of the credit related to Services Exported should be refundable under Rule 5 of the Cenvat Credit Rules, 2004, emphasizing that all exported services, including exempted ones, should be included in turnover calculations for refund purposes. The decision highlighted the concept of &#039;Zero rated&#039; exports, supporting the refund of all unutilized service tax credit on exported services.</description>
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