Taxpayers can't claim both Service Tax rebate and CENVAT Credit refund for the same inputs under Export of Service Rules.

Rebate claim - export of services - the claim of rebate of Service Tax under Export of Service Rules, 2005 and refund of CENVAT Credit u/r 5 of the CCR are mutually exclusive schemes - both rebate as well as refund of input service credit cannot be availed in respect of same set of inputs invoices - AT .....

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