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2011 (10) TMI 508 - AT - Service TaxWhether the CHA and other services availed for export of the goods can be taken as credit by the manufacturers of the goods treating the same as input service - Held that: there are some decisions which do not allow credit of service tax paid on CHA services holding that the services availed in the port area are not input services for the manufacture of goods - It is the undisputed policy of the Government not to burden the export goods with domestic taxes as has been noted in various decisions of the Tribunal - the Government under Notification No.17/2009-ST dated 7.7.2009 has since granted exemption to various taxable services provided to an exporter. CHA services are also exempted under Sl. No.11 to the Table annexed to the said Notification. The present cases have arisen apparently in the absence of exemption notification for the previous period. The only way freeing export goods from domestic taxes can be ensured for the period relevant to these appeals is to allow credit of the service tax paid on the CHA and other services in respect of the export consignments so that the exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible - Appeal is allowed
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