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    <description>The appellate tribunal upheld the lower appellate authority&#039;s decision in favor of M/s. Exxon Mobile Co. India Pvt. Ltd., allowing refund claims under Cenvat Credit Rules, 2004. The tribunal confirmed that the services provided qualified as exports under Export Service Rules, 2005, dismissing Revenue&#039;s objections on invoice discrepancies and nexus between input and output services.</description>
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