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2013 (8) TMI 855 - AT - Service TaxExport of Goods - Credit of Input Services - Refund Claim – Benefit of Notification No. 41/2007-S.T. - The appellants were manufacturers of excisable goods and also exported goods manufactured by them and take benefit of credit of input services - Revenue rejected the claim - Held that:- The appellants were eligible for refunds of the credit - The amounts were refundable to them as per provisions of the Notification No. 41/2007-S.T. - Government had amended by Finance Act, 2010 the definitions in Section 65(105)(zn) to cover any service rendered in port area which shows the intention of the Government in this regard - While such amendments may operate only prospectively to cause liabilities to assessees, in the case of a beneficial Notification like 41/2007-S.T. for granting refund of tax incidence on goods exported, the matter needed to be interpreted more liberally. Revenue cannot be allowed to approbate and reprobate on the same issue though with reference to different parties - The first argument that classification of service cannot be changed in the hands of the recipient by itself was good enough to allow the appeal - there was no reference to the classification in the notification - This appears to be a serious lacuna - But such missing words cannot be supplied by anyone interpreting the provisions - The expression “port services” was known to the persons drafting the notification because such expression was used in taxable entry – Decided in favour of Assessees.
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