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Cenvat Credit Refund Approved for Input Services Linked to Export; Renovation Services Qualify Under Definition.

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....Refund - Cenvat Credit - Export of services - nexus of input service with the output services - services were used for fixing doors etc. which is nothing but renovation, repair of premises of the service provider. - subject services qualify as input services and that they do not fall in the exclusion portion of the definition - AT....

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