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2016 (8) TMI 1028 - AT - Service TaxRefund 100% EOU manufacture and export of marble and granite slabs Notification No.41/07-ST dated 06.10.2007 port service Held that: - the CBEC vide Circular dated 26.02.2010 has interalia clarified that irrespective of the clarification of service provided by the service provider, if the same relates to the services provided in the port, the same shall be considered for benefit of refund in terms of the Notification dated 06.10.2007. The services received by the appellant have in-fact been provided within the port refund available. CHA service Held that: - the service providers are duly recognized by the Customs authorities for providing such service which is evident from certificates issued in favour of the service provider by the Customs Department refund available. GTA service non-compliance with the requirement of the notification read with the circular Held that: - there is co-relation between the goods removed from the factory to the port of export. Thus, even if, some of the condition of the Notification have not been complied with, such condition should be considered as procedural, for which the substantive right of the appellant to claim the benefit of refund as an exporter should not be disallowed refund available. Appeal allowed decided in favor of appellant.
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