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    <title>2015 (2) TMI 194 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal ruled in favor of the appellants, holding that their services qualified as export of service under the Export of Service Rules 2005. The denial of refund claims and Cenvat Credit for specific periods was overturned, with the tribunal directing the adjudicating authority to verify the qualification of input services for Cenvat Credit. The appellants were entitled to the refund of accumulated unutilized Cenvat Credit within a specified timeframe.</description>
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      <description>The appellate tribunal ruled in favor of the appellants, holding that their services qualified as export of service under the Export of Service Rules 2005. The denial of refund claims and Cenvat Credit for specific periods was overturned, with the tribunal directing the adjudicating authority to verify the qualification of input services for Cenvat Credit. The appellants were entitled to the refund of accumulated unutilized Cenvat Credit within a specified timeframe.</description>
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