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2012 (4) TMI 199 - AT - Service TaxRefund of service tax on taxable services used for export of goods – assessee claimed refund of service tax on taxable services used for export of MT of Chrome Concentrate as per Notification 17/2009-ST dated 7.7.2009 – export made through MMTC - claim denied on ground that the appellant are not the exporter of the goods but the exporter of the said goods was M/s MMTC Ltd., BBSR – Held that:- In EXIM Policy, 2004-2009, it has been clearly laid down that the appellants cannot export the said Chrome Concentrate directly, but required to export through M/s MMTC Ltd., the canalizing agency. However, agreement between appellant & MMTC, Arbitration Clause and other facts indicate that there is a link between the goods exported and the appellant through M/s MMTC and sellers are under obligation to accept the full liability , if any, without dispute. Therefore, in view of decision in case of State of Karnataka Vs. Azad Coach Builders Pvt. Ltd (2010 - TMI - 211475 - Supreme Court Of India), we remand the matter to the Commissioner (Appeals) for fresh decision.
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