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    <title>2017 (3) TMI 1025 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and disposed of the cross-objection, holding that post-1.7.2012, onsite services provided to clients located abroad could not be included in the export turnover or total turnover for the purpose of refund under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal&#039;s decision clarified the interpretation of Rule 6A(1) of the Service Tax Rules, 1994, emphasizing that onsite services did not meet the conditions to be considered as an export of service, in line with previous case law precedent.</description>
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    <pubDate>Tue, 28 Feb 2017 00:00:00 +0530</pubDate>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and disposed of the cross-objection, holding that post-1.7.2012, onsite services provided to clients located abroad could not be included in the export turnover or total turnover for the purpose of refund under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal&#039;s decision clarified the interpretation of Rule 6A(1) of the Service Tax Rules, 1994, emphasizing that onsite services did not meet the conditions to be considered as an export of service, in line with previous case law precedent.</description>
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