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2015 (9) TMI 1094 - AT - Service TaxDenial of refund claim - Appellant had not adhered to the conditions of Notification No. 41/2007-ST - Terminal Handling charges - Held that:- It transpires that the refund claims filed by the appellant were in respect of service tax paid on the services received and utilised by them for export of goods during the period October, 2007 to September, 2008. It is undisputed that the services which were received by the appellant were for the purpose of export of the goods and the main services which were received by the appellant were in respect of GTA, Terminal Handling Charges, C&F charges and General Insurance service. We find that the first appellate authority has erred in interpreting the conditions of Notification No.41/2007 dated 06/10/2007 while rejecting the appeal filed by the appellant. - On plain reading of condition (e), it is very clear that the said condition restricts the refund of the service tax paid if an assessee has claimed drawback of service tax paid on specified input service. It is on record, in this case, that the appellant has not filed or claimed drawback of the service tax paid on the specified services. - Rejection of the refund claim of the appellant on this ground is totally incorrect and not sustainable - Decided in favour of assessee.
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