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    <description>The appeal against the rejection of the refund claim for service tax paid on input services used for exported services was successful. The Commissioner(Appeals) upheld the rejection for some services but directed a reevaluation for others. The rejection was deemed unsustainable due to the broad definition of input services during the relevant period, and the appeal was allowed with consequential reliefs granted.</description>
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      <description>The appeal against the rejection of the refund claim for service tax paid on input services used for exported services was successful. The Commissioner(Appeals) upheld the rejection for some services but directed a reevaluation for others. The rejection was deemed unsustainable due to the broad definition of input services during the relevant period, and the appeal was allowed with consequential reliefs granted.</description>
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