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2016 (6) TMI 1001 - AT - Service TaxCenvat credit on the CHA service and outward freight paid on export clearances - manufacture of water pumps - adjudicating authority denied the input service credit on the impugned services, on the ground that benefit of Notification No. 17/2009 should have been compulsorily availed by the exporter manufacturer. Held that:- Since the notification being a conditional exemption notification, it is for the manufacturer to decide whether to avail the said exemption or not. Thus, there is no merit in Revenue's contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. - Credit allowed - Decided in favor of assessee.
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