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    <title>Court Allows Service Tax Refund; Department&#039;s Initial Non-Dispute of Credit Availment Found Compelling by Appellant.</title>
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    <description>Refund of Service Tax - nexus with output service - there is force in the appellant’s arguments that the Department did not dispute the availment of credit in the first instant and therefore, it is not open for them to deny the same when a refund is filed - refund allowed - AT</description>
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