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2009 (6) TMI 93 - CESTAT, MUMBAIRespondent, as manufacturer of certain goods, took over liability to pay service tax on certain port services which were received by another party who exported the said goods. - Subsequent to such exports, the respondent-manufacturer filed refund claims for refund of the service tax paid on port services which were used for export of various consignments - After hearing both sides and examining the provisions of Notification No. 41/2007-S.T., I am of the prima facie view that the respondent-manufacturer of the goods cannot claim refund of service tax paid on port services received by another party – operation of impugned order granting such refund to manufacture stayed
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