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2011 (6) TMI 311 - AT - Service TaxRefund of Service Tax - CHA services - Goods exported out of India in pursuance of Notification No. 41/2007-ST, dated 6-10-2007 - The appellants have paid Service Tax on specified services used for export of goods - The goods have been exported and the Service Tax was paid on input services for which refund has been claimed - The above facts are not in dispute - find that both the lower authorities have rejected the refund claim on the ground that in case of CHA services, the name figuring on shipping bill is different from the name of CHA who has paid the service Tax - In case of refund relating to Service Tax paid on Bill of lading, the refund claim has been rejected on the ground that service provider is registered under Business Auxiliary Services, whereas the benefit has been claimed under port services - Held that:- Board Circular No. 112/6/2009-ST, dated 12-3-2009, granting refund to exporters on taxable services that he received and uses for export do not require verification of registration certificate of the supplier of service - Therefore, refund should be granted in such cases - Decided in favour of assessee.
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