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2017 (1) TMI 1136 - AT - Service TaxRefund claim - Service Tax paid on services utilized in relation to export of goods - N/N. 17/2009 - Technical Testing and Analysis Services - loading and unloading services - wharfage charges - denial on the ground that the claim filed belatedly - Held that: - the time limit of 6 months under Notification 41/2007, which was subsequently increased to 1 year in the succeeding Notification 17/2009. CBEC Circular dated 12.03.2009 has already clarified that so long as the refund claims are filed within the extended period of time provided by new Notification, the assessee would be eligible for the benefit of refund/ subject to satisfaction of other conditions stipulated in the Notification - appellant is eligible for refund. Technical Testing and Analysis Services - denial on the ground that the services are not specified services for allowing refund of Service Tax - Held that: - There is no dispute that "Technical Testing and Analysis Services" are one of the specified services under the Notification 17/2009. Since, it is has been collected under the sub heading and there is no dispute on that score. I find no justification to deny the refund of said Service Tax. Loading and unloading services - wharfage charges - Held that: - It is evident that both services have been rendered within the port. These have also been paid by service provider duly authorized by the port. As such, these may be considered as port services as is specified under the Notification - refund allowed. Appeal allowed - decided in favor of appellant.
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