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2011 (1) TMI 810 - AT - Service TaxExport of goods - Refund of service tax paid on input services - Notification No.41/2007-ST, dated 06.10.2007 - The original authority has also found on verification of the invoices from the service provider that there is a general co-relation between the export goods and the invoices from the Technical Testing & Invoices Service - It is not denied that the exports to Sweden should meet the standards and specifications provided by IKEA so that the export goods are accepted – by the buyer in Sweden - It is the policy of the Government to encourage exports and not to burden the export consignments with domestic taxes like the service tax, which is paid in relation to the input service - refund allowed.
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