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2017 (1) TMI 1133 - AT - Service TaxRefund claim - service tax paid on services used for export of goods - N/N. 41/2007-ST dated 06.10.2007 - Held that: - the appellant has not submitted sufficient proof to establish that refund of service tax claimed for port services was actually the service tax paid by port service providers. Since records reveals that the claim of the appellant that the services provided by the service providers stated earlier were not authorized to provide port services and the evidences called for in the impugned notices such as documents to establish that the Cenvat credit was not availed not forthcoming from the records of the case, we do not find any merits in the appeals filed by the appellant - refund not allowed - appeal dismissed - decided against appellant.
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