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2018 (5) TMI 675 - AT - Service TaxRefund claim - services received prior to April 2008 - refund rejected on the ground that export clearances have been made beyond the period specified in the notification - Held that: - the issue is covered by the decision in the case of M/s SRF Ltd. Versus C.C.E., Jaipur-I [2015 (9) TMI 1281 - CESTAT NEW DELHI], where it has been clearly laid down that the exporter should not be unduly burdened with a condition to establish a service provider was registered under port services, when making a claim for refund for such services under N/N. 41/2007-ST - refund allowed. Refund claim - services availed of commission agent - Held that: - the issue is not pressed by the Ld. Advocate, impugned order upheld. Refund claim - export clearances made prior to 01.04.2008 - Held that: - this aspect is not forthcoming from the annexure to the SCN - it is fit to remand this issue to the adjudicating authority for reconsideration of this issue as per law - matter on remand. Refund claim - courier services - Held that: - the matter is being remanded to enable the appellants to produce all the related invoices issued by the service provider. Once the appellant is able to establish the co-relation between the goods exported and/or export documents and the invoices issued by such service provider, the refund should be sanctioned - matter on remand. Appeal disposed off.
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