CESTAT clarifies services not listed in Rule 3(1) of Export of Services Rules, 2005 qualify for CENVAT Credit refund.

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....Refund of unutilised CENVAT Credit - intermediary services or not - POPOS Rules - export of services - The learned CESTAT has rightly concluded that all services except those specifically mentioned in Rule 3(1) of the Export of Services Rules, 2005 are covered within the scope of Export of Taxable Services. The Adjudicating Authority had clearly misread the said Rule - HC....