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2017 (4) TMI 1025 - AT - Service TaxRefund claim - Courier charges - GTA services - Held that: - On going through the Sample invoices, it is found that courier charges have been incurred in the process of export of the goods manufactured by the appellant and as such ‘Courier charges’ to be allowable service for the purpose of refund under N/N. 41/2007. As regards GTA services, the appellant is entitled to refund being an eligible service. The appellant is entitled to refund of tax paid on such services received in the course of export - refund allowed - decided in favor of appellant.
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