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2019 (5) TMI 1290 - AT - Service TaxRebate Claim/refund of service tax - export of goods - para 3 of Notification No.41/2012-ST, dated 29.06.2012 - services availed beyond the place of removal - HELD THAT:- The words “beyond the place of removal” has been deleted and instead by the amendment notification the definition of “specified services” is defined to mean as “the taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods for their export”. Thus when the taxable services have been used beyond factory or beyond any other place, the same would be eligible for rebate/refund. The interpretations of the authorities below that these services are ‘input services’ and, therefore, when such services are used beyond the place of removal, they are not eligible for credit is misconceived. The definition of “input services” as given in Cenvat Credit Rules lay down the law with regard to eligibility of credit. When separate definition is given in notification with regard to the “specified services” for which refund can be claimed, the definition of “input services” cannot be imported to the application of refund. It is also to be said that the intention of the said notification granting refund/rebate is to make the export of goods free from duty and taxes. The rejection of refund claim on the specified services is against law and unjustified - Appeal allowed - decided in favor of appellant.
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