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2017 (3) TMI 1511 - AT - Service TaxRefund claim - denial on the ground that the appellants are claiming drawback - time limitation - denial also on the ground that the Courier Service and CHA are Business Support Services - Held that: - The drawback claim has been calculated on the basis of the inputs used for manufacturing of the export goods but does not include the services covered under N/N. 41/2007. Therefore, claiming drawback by the appellants does not bar for claiming refund of Service Tax paid on the services covered under N/N. 41/2007 for export of the goods. On the issue of time barred, refund claim has been filed by the appellant on 11.05.2009 for the period September, 2008 which is squarely covered by the decision of this Tribunal in the case of Raymond Ltd. Vs. CCE, Mumbai-III [2014 (1) TMI 1508 - CESTAT MUMBAI], where it was held that The said Notification was amended vide N/N. 17/2009 dated 07/07/2009 so as to allow filing of the refund claim within a period of one year from the date of export of the goods - refund claim filed by the appellant is within time. With regard to denial of Cenvat Credit for CHA Services and Courier Service, the said services has been availed by the appellant for export of goods and Service Tax is paid thereon which has not been disputed by the Revenue - the appellant is entitle for refund claim of the same. Appeal allowed - decided in favor of appellant.
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