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    <title>2016 (2) TMI 941 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal upheld the decision allowing the rebate claim for service tax paid on services provided to SEZ units. It determined that the services were eligible for rebate under the Export of Service Rules, 2005, as they were considered exports. The tribunal rejected the revenue&#039;s appeal, emphasizing that services to SEZ units qualified for rebate benefits, following legal precedents and interpreting the applicable rules.</description>
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      <description>The appellate tribunal upheld the decision allowing the rebate claim for service tax paid on services provided to SEZ units. It determined that the services were eligible for rebate under the Export of Service Rules, 2005, as they were considered exports. The tribunal rejected the revenue&#039;s appeal, emphasizing that services to SEZ units qualified for rebate benefits, following legal precedents and interpreting the applicable rules.</description>
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