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    <title>2015 (12) TMI 745 - CESTAT NEW DELHI</title>
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      <link>https://www.taxtmi.com/caselaws?id=269441</link>
      <description>The appellant, engaged in providing Software Development Products and promotional activities for foreign clients, filed a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The claim was initially rejected, but upon review, it was found that the services met the criteria of Rule 2(l) and were exclusively used for promoting foreign clients&#039; products. As a result, the appellant was deemed eligible for the refund, and the appeals were allowed with consequential relief.</description>
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