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2016 (2) TMI 969 - AT - Service TaxRefund of the amount of service tax - Terminal Handling Charges - export of services - Held that: - there is no dispute regarding the use of these services in export of the goods, discharge of service tax liability on the part of services provider; there is no dispute as to that respondent had not claimed any duty drawback of the service tax paid on the services nor there is any evidence that respondent assessee had claimed exemption of refund of service tax paid on services. We find that these services are included in the services those are eligible for availment of credit, if they are used in manufacturing of exported goods. In our considered view, the impugned order has correctly appreciated the law in force on this point and the refund has been correctly sanctioned to the respondent assessee - appeal rejected - decided against Revenue.
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