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    <title>2017 (4) TMI 96 - CESTAT NEW DELHI</title>
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    <description>The Tribunal determined that the services provided by the appellant constitute market research agency services and qualify as exported services. As a result, the appellant is entitled to a refund of input service credits under the Cenvat Credit Rules. The Tribunal allowed the appeals, directing the Original Authority to verify the supporting documents for the refund eligibility. The previous orders rejecting the refund claims were set aside for further examination and verification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341126</link>
      <description>The Tribunal determined that the services provided by the appellant constitute market research agency services and qualify as exported services. As a result, the appellant is entitled to a refund of input service credits under the Cenvat Credit Rules. The Tribunal allowed the appeals, directing the Original Authority to verify the supporting documents for the refund eligibility. The previous orders rejecting the refund claims were set aside for further examination and verification.</description>
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