The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) while granting partial relief to the EYGBS (India) LLP remanded the matter to the original authority as refund denied on Services falling under the approved list of Input Services. The Appellant, EYGBS (India) LLP exports its substantial output services for which consideration is received in convertible foreign exchange and the said services qualify as export in terms of Rule 6A of the Service Tax Rules, 1994. Appellant also has DTA units that have no connection with the present refund claims.
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