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    <title>2018 (4) TMI 299 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals of the appellant, setting aside the Commissioner(Appeals)&#039;s order that rejected refund claims for certain input services due to lack of nexus with exported services. The Tribunal held that the denied services were eligible input services based on legal precedents cited by the appellant, emphasizing their utilization for output service provision and compliance with statutory obligations. The decision was pronounced on 18-01-2018.</description>
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      <description>The Tribunal allowed the appeals of the appellant, setting aside the Commissioner(Appeals)&#039;s order that rejected refund claims for certain input services due to lack of nexus with exported services. The Tribunal held that the denied services were eligible input services based on legal precedents cited by the appellant, emphasizing their utilization for output service provision and compliance with statutory obligations. The decision was pronounced on 18-01-2018.</description>
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