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2015 (3) TMI 1061 - AT - Service TaxDenial of refund claim - export of goods under Notification No. 17/2009, dated 7-7-2009 - Held that:- I have gone through the notification wherein the assessee is entitled for refund of the Service Tax paid on the services availed by an exporter for services received which have been used for export of goods. Admittedly, this is not in dispute and there is no provision in the law that the proportionate credit is entitled for non-export of the goods. As the provision of the notifications are very clear if the service is used for export of goods. - No infirmity with the impugned orders. Same are upheld. - Decided in favour of assessee.
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