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    <title>2016 (3) TMI 994 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, finding that the services in question qualified as input services under Rule 2(l) of CENVAT Credit Rules, 2004, as they were used in relation to the manufacture and export of final products. Emphasizing the government&#039;s policy of tax-free exports, the Tribunal granted the refund of service tax paid on the input services, setting aside the impugned order.</description>
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      <description>The Tribunal allowed the appeal, finding that the services in question qualified as input services under Rule 2(l) of CENVAT Credit Rules, 2004, as they were used in relation to the manufacture and export of final products. Emphasizing the government&#039;s policy of tax-free exports, the Tribunal granted the refund of service tax paid on the input services, setting aside the impugned order.</description>
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