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CENVAT Credit Dispute Over Roaming Services for Foreign Telecom Subscribers in India Deemed Unsustainable.

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....CENVAT credit - services provided on Roaming to subscribers of foreign telecom network during their visit to India as leviable to Service tax - the contention that the said services were exempted and that is why 80% of the Service tax credit availed was inadmissible to the appellant is not sustainable - AT....