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    <title>2017 (7) TMI 647 - CESTAT HYDERABAD</title>
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    <description>The appeal was rejected, and the impugned order upholding the eligibility of services for CENVAT credit was affirmed. The Tribunal determined that the services in question were eligible input services for refund under Rule 5 of CCR, 2004, based on established case law and precedents. Despite the initial rejection of refund claims due to a lack of nexus between input and output services, the Tribunal found in favor of the respondent, emphasizing the eligibility of the services for CENVAT credit, particularly in the context of exporting services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345535</link>
      <description>The appeal was rejected, and the impugned order upholding the eligibility of services for CENVAT credit was affirmed. The Tribunal determined that the services in question were eligible input services for refund under Rule 5 of CCR, 2004, based on established case law and precedents. Despite the initial rejection of refund claims due to a lack of nexus between input and output services, the Tribunal found in favor of the respondent, emphasizing the eligibility of the services for CENVAT credit, particularly in the context of exporting services.</description>
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