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    <title>2017 (10) TMI 29 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the rejection of refund claims for service tax liability on exported goods, finding a nexus between the input services and exported output services. The appellant complied with the conditions of Notification No.12/2005, and the services availed were related to the export of services. Precedents supporting the appellant&#039;s position as an export-oriented unit and the discharge of service tax liability on exported services were crucial in the Tribunal&#039;s decision to allow the appeal and overturn the rejection of refund claims.</description>
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