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2014 (8) TMI 263 - CESTAT MUMBAIRefund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and coastal shipping - Notification No. 17/2009 dated 07.07.2009 - Held that:- the only ground taken by the learned A.R. for rejection of the refund claim is that Notification 40/2009-S.T. dated 30.09.2009 brought the service of transport of export goods through national waterways, inland water and coastal shipping were made eligible for refund of claim of unutilized CENVAT Credit w.e.f. 30.09.2009. It is not in dispute that the respondent has availed the said transport service and paid service tax thereon in the course of export of goods. Merely on the ground that the goods were exported prior to introduction of Notification 40/09-ST dated 30.09.2009 cannot be denied in the light of the decision of WNS Global Services (P) Ltd. [2008 (1) TMI 94 - CESTAT, MUMBAI] wherein it was held that refund of unutilized service tax credit not allowed to provider of output services, neither any conditions, safeguards and limitations provided in respect of provider of output services during relevant period nor any procedure was prescribed for claiming refund of unutilized CENVAT Credit availed on input services used in export of output services. - Decided against the revenue.
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