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2015 (6) TMI 747 - AT - Service TaxDenial of refund claim - Input services used in Export of goods - Notification 41/2007-ST. - Held that:- It is very clear that the refund is payable on the taxable services which the exporter receives and uses for export. Further it has been clarified that the procedural violation by the service provider in the instant case the service provider is registered under Business Support Service or Business Auxiliary Service, (as the case may be) needs to be dealt with separately, independent of the process of refund. In other words, the procedural lacunae should not come in the way in granting substantial benefit which has been provided under the notification, which is - Central Board of Excise and Customs has clearly clarified that these services, which are rendered for the export of goods, refund is eligible under Notification 41/2007-ST. The only ground of appeal which has been raised by the departmental authorities is that the said services would not fall under the categories listed under Notification 41/2007-ST. In our considered view, the issue is no more res integra as the hon ble High Court of Gujarat in the case of Commissioner of Central Excise vs. AIA Engineering Pvt. Ltd. [2015 (1) TMI 1044 - GUJARAT HIGH COURT], on similar situation has held in favour of the assessee. This Tribunal in the case of Commissioner of Central Excise, Belapur vs. Pratap Re-Rolling Pvt. Ltd. [2014 (9) TMI 814-CESTAT MUMBAI] has held that the assessee is eligible for refund relying upon the same Board circular. - Decided against Revenue.
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