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    <title>2018 (12) TMI 1481 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, except for immovable property service, emphasizing the statutory entitlement for refund of service tax paid on input services used for exported output service. The denial of refund solely based on the lack of nexus between input and output services was deemed unjustified, with the Tribunal finding in favor of the appellant due to the services being provided entirely to the foreign parent company, supporting the claim for refund.</description>
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      <link>https://www.taxtmi.com/caselaws?id=372712</link>
      <description>The Tribunal allowed the appeals, except for immovable property service, emphasizing the statutory entitlement for refund of service tax paid on input services used for exported output service. The denial of refund solely based on the lack of nexus between input and output services was deemed unjustified, with the Tribunal finding in favor of the appellant due to the services being provided entirely to the foreign parent company, supporting the claim for refund.</description>
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