2010 (7) TMI 105

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.... claim for refund of unused input service tax credit availed for rendering output service exported by them has been partly disallowed to the extent of Rs.28,432/- and Rs.26,927/-.  The reason for holding that credit is not admissible is that input services are not directly related to the output service provided by the assessees.  2. I have heard both sides.  I find that in the cas....