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2017 (12) TMI 169 - AT - Service TaxRefund in respect of clearing and forwarding agent and custom house agent service - N/N. 41/12-ST dt.29.6.2012 - refund denied as drawback was availed - Held that: - as per Rule 12 (1) (ii) of the Drawback Rules, a declaration is required to be made in respect of input services used in the manufacture of export goods on which drawback has been claimed. As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods have been manufactured, the provisions of Drawback Rule 12 (1) (a) (ii) are clearly not applicable to these services. As for the contention that the notification is not admissible when the appellant have claimed drawback under Part-A of the drawback schedule, Ld. AR agrees that the said clause does not exist in the present Notification No.41/2012-ST. The Central Government has amended N/N. 41/2012-ST by way of Notification No.1/2016-ST dated 3.2.2016 in which the clause relating to place of removal has been deleted and input credit on these services beyond the factory of production has been allowed the facility of refund under this notification. Appeal dismissed - decided against Revenue.
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