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2013 (7) TMI 529 - CESTAT NEW DELHICenvat credit of service tax paid on various input services like courier services, cargo handling services, CHA services and clearing and forwarding services available to manufacturer – Held that:- As per the decision in the case of Commissioner vs. Adani Pharmachem Pvt. Ltd. reported in (2008 (7) TMI 102 - CESTAT AHMEDABAD], the benefit of Cenvat credit of service tax paid on the CHA services as also the other services availed at the port stands extended to the assessee by observing that in case of export, place of removal gets extended to the load, port - Notification No. 41/2007-ST - There are conditions attached to the Notification and the refund of service tax is available to the exporter subject to the fulfillment of certain conditions. One of the condition is that no Cenvat credit of service tax paid on the specified services stands taken by the exporter. If the exporter avails the benefit of Cenvat credit, he would not be entitled to refund of service tax in terms of the said notification. The notification is in the alternative i.e. the exporter can either choose to avail the credit or to seek refund of the same. The notification cannot be adopted as a support to deny the Cenvat credit claimed by the exporter on the ground that the exporter should have followed the system of refund in terms of the said notification. It is the option of the exporter either to claim refund of service tax, without availing the benefit of the Cenvat credit or to avail the Cenvat credit in terms of Cenvat Credit Rules in which case refund of the service tax would not be available to them – Decided in favor of Assessee.
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