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    <title>2017 (6) TMI 427 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant on both issues. Regarding the demand for Service Tax for repair and maintenance services provided to a client outside India, it was held that such services constituted export of services, exempting them from Service Tax liability. Additionally, the appellant was allowed to claim Cenvat Credit for Service Tax charged by Authorized Service Centres for warranty services on products sold, as it was deemed eligible under the Cenvat Credit Rules. The appellant was granted relief, and any benefits were to be provided accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=344156</link>
      <description>The Tribunal ruled in favor of the appellant on both issues. Regarding the demand for Service Tax for repair and maintenance services provided to a client outside India, it was held that such services constituted export of services, exempting them from Service Tax liability. Additionally, the appellant was allowed to claim Cenvat Credit for Service Tax charged by Authorized Service Centres for warranty services on products sold, as it was deemed eligible under the Cenvat Credit Rules. The appellant was granted relief, and any benefits were to be provided accordingly.</description>
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      <pubDate>Thu, 22 Dec 2016 00:00:00 +0530</pubDate>
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