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2015 (9) TMI 1281 - AT - Service TaxRefund claim - input services used in export of goods - notification No. 41/2007 - Denial on the ground that the documents issued in respect of services relating to activities at the port of export have not been issued by the port or any person authorized by the port and that the documents being debit notes, refund is not admissible - Held that:- The appellant is correct in submitting that there are no conditions attached to services specified in serial No. 2 of the notification No. 41/2007. However, as column (2) specifies the service as section 65 (105) (zn), only if the services fit into the classification of section 65 (105) (zn) can they be called as Port Services. If the argument of the counsel that the services need not answer the description of sub-clause (zn) of section 65(105) is to be accepted then the description of all other services given in column (2) would be redundant. Such an interpretation is not permissible - exporter should not be unduly burdened with a condition to establish that the service provider was registered under port services. - Decided in favor of assessee. Refund on the basis of debit notes - Held that:- The documents reveal that they contain all the details as required under Rule 4A of the Service Tax Rules, 1994. The purpose sought to be served by specifying the details that are to be contained in the document issued while rendering service is to provide information regarding the registration number and details of service provider details, details of service recipient, description and value of taxable service, and the service tax payable thereon. If the documents provide these necessary particulars, merely because the documents are debit notes the refund cannot be denied at the end of the service recipient. - rejection of refund is unjustified - Decided in favour of assessee.
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