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    <title>Appellant&#039;s Consultancy Services Qualify as Export, Eligible for CENVAT Credit Refund Under Tax Law Criteria.</title>
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    <description>Export of services - performance based service - palace of supply of services - Scientific and Technical Consultancy Service - the aforesaid services rendered by the appellant are in the nature of export of service and hence eligible to cash refund of accumulated CENVAT Credit.</description>
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