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    <title>2015 (3) TMI 831 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Order-in-Appeal allowing a refund to the respondent, based on the service provided being classified as &quot;Export of Service,&quot; following precedent set in the Paul Merchants Ltd. case. The Revenue&#039;s challenge, disputing the reliance on the Paul Merchants Ltd. judgment, was dismissed, emphasizing the importance of established legal principles and consistent decisions in similar cases. The Tribunal rejected the Revenue&#039;s appeal, highlighting the significance of adhering to precedent in such matters.</description>
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      <title>2015 (3) TMI 831 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=257897</link>
      <description>The Tribunal upheld the Order-in-Appeal allowing a refund to the respondent, based on the service provided being classified as &quot;Export of Service,&quot; following precedent set in the Paul Merchants Ltd. case. The Revenue&#039;s challenge, disputing the reliance on the Paul Merchants Ltd. judgment, was dismissed, emphasizing the importance of established legal principles and consistent decisions in similar cases. The Tribunal rejected the Revenue&#039;s appeal, highlighting the significance of adhering to precedent in such matters.</description>
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      <pubDate>Thu, 08 Jan 2015 00:00:00 +0530</pubDate>
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