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2017 (3) TMI 374 - AT - Service TaxRefund claim - export of services - N/N. 41/2007-ST dated 06.10.2007 - Held that: - all the services have been availed by the appellant for the course of export of goods. There is no dispute that the services have been provided by the service provider who had paid services on these services. It is also not in dispute that all these services have been availed by the appellant themselves - reliance was placed in the case of M/s Sakuma Exports Ltd. Versus Commissioner of Service Tax, Mumbai-I [2017 (1) TMI 235 - CESTAT MUMBAI] - refund allowed - appeal allowed - decided in favor of appellant.
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