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2016 (3) TMI 994 - AT - Central ExciseDismissal of refund claim - refund of service tax paid on the said input services used for manufacture and export of final products - denial of cenvat credit - Held that:- The definition of input service as contained in rule 2(l) very much covers all the input services on which Cenvat Credit is claimed and all the services are directly or indirectly related to business. It is a fact that the appellant are 100% EOU. They received the input service from various services providers and those services providers raised invoices on the appellant for service charges along with service tax leviable thereon. The appellants have claimed refund of service tax paid on the strength of said invoices and these facts are undisputed. In view of this admitted position, the appellants are entitled to refund of service tax paid on the said input services used for manufacture and export of final products. It has been the policy of the government since inception that the export should be tax free. In other words, the object of the government is to export the goods and services and not the taxes. If the refund of service tax paid on input services is not allowed to the appellant then the said taxes would have to be built in the cost of the final products and thus it would lead to export of taxes which are against the policy of the government. - Decided in favour of assessee
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