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2015 (10) TMI 230 - AT - Service TaxDenial of refund claim - Service Tax used in the export of the goods - Held that:- as per Rule 3 of Cenvat Credit Rules, 2004, the appellant is entitled to take credit of duty/Service Tax paid by them. Moreover, Notification No. 17/2009-S.T., dated 7-7-2009 also provided exemption claimed by the exporter shall be provided by way of refund of Service Tax ‘paid’ on the specified service used for export of the said goods. Admittedly this is specified service as per Notification No. 17/2009-S.T., dated 7-7-2009 the Service Tax has been paid by the appellant. Therefore, this contention of the ld. AR is not acceptable. In the circumstances, I hold that the appellant is entitled to claim refund on actual Service Tax paid on Inland Haulage Service Charges and GTA service. Service provider in India was required to be delivered the goods outside India at the destination of the buyers, the charges on the services have to be formed part of the price of the goods in question. Therefore, I hold that the appellant is entitled to claim refund of Service Tax on these services. With regard to learned AR’s contention that the appellant has never said that the goods sold were under the ownership of the appellant till they reached to foreign buyers. With regard to courier service charges, I find that the invoices have been raised by M/s. TMT Logistics Pvt. Ltd. for providing courier service through Fedex for transporting the goods and Service Tax has been paid thereon. Therefore, I hold that the appellant is entitled to claim refund of Service Tax paid on courier service wherein the invoices showed that the appellant has paid Service Tax. - Decided in favour of assessee.
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