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2017 (4) TMI 700 - AT - Service TaxRebate claim - GTA service for transportation of export consignment - Clause 3(b) of N/N. 41/2012-S.T - reverse charge - rejection on the ground that exporter had paid the service tax under reverse charge mechanism - Held that: - The N/N. 41/2012-S.T. has been issued in terms of Section 93A of the Fa, 1994. The notification provides for grant of rebate by way of refund of the service tax paid on the specified services used for export of goods. It is nobody’s case that the GTA services for which the appellant has claimed rebate of service tax under the notification has not been used for export of goods. Consequently, there is no doubt that the appellant falls within the gamut of the notification whose stated purpose is to grant refund of service tax on services used for export - It is not in dispute that the service tax was paid by the appellant and such services have been used for export of the goods by the appellant, the rebate is required to be paid to the appellants - appeal allowed - decided in favor of appellant.
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