Cenvat Credit and Refund Issues Resolved: Holding Company Deemed Service Recipient u/r 3(2) for Export of Services.

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....Cenvat credit - Refund – Export of call centre services – remuneration given by the holding company – whether the holding company is service recipient for the purpose of Rule 3(2) of the Export of Service Rules, 2005 or the customers situated in and outside India - Held Yes - AT....