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2015 (11) TMI 1415 - AT - Service TaxDenial of refund claim - use of Technical Testing Services in export of goods - Held that:- there is no doubt that the said service was used in relation to exported goods and such testing was required to be done as per the written agreement with the buyers and also the said service is duly covered under Notification No.41/2007-ST, dated 06.10.2007 and therefore we fail to comprehend the ground on which the Revenue considered this amount of refund to be inadmissible. As regards the refund of ₹ 87331, we find that the invoices have been raised by Mumbai Port trust which clearly show the amount of service tax therein and the name of the respondent is also duly mentioned therein. Port services are specifically covered under Notification No.41/2007-ST, dated 06.10.2007. The judgement of CESTAT in the case of Velji P & Sons (2007 (8) TMI 35 - CESTAT, AHMEDABAD) is of no help to Revenue when the invoices themselves have been issued by Mumbai Port Trust and show the amount of service tax therein because the said judgement nowhere states that the refund of service tax paid under Port Services is not admissible as per Notification No,41/2007-ST. No infirmity in the impugned order - Decided against Revenue.
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