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    <title>2017 (7) TMI 62 - CESTAT ALLAHABAD</title>
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    <description>The tribunal allowed the appeals by the assessee, setting aside the impugned order. It concluded that the assessee exported their services and received convertible foreign exchange, meeting the Export of Service Rules&#039; conditions. The tribunal dismissed the Revenue&#039;s appeal, upholding the cum duty benefit and penalty reduction.</description>
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      <description>The tribunal allowed the appeals by the assessee, setting aside the impugned order. It concluded that the assessee exported their services and received convertible foreign exchange, meeting the Export of Service Rules&#039; conditions. The tribunal dismissed the Revenue&#039;s appeal, upholding the cum duty benefit and penalty reduction.</description>
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