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2021 (9) TMI 77 - AT - Service TaxRefund of service tax - inland haulage Charges - services used beyond the place of removal for export of goods - N/N. 41/2012-ST dated 29.06.2012 - HELD THAT:- The issue is no longer res Integra as the identical issue has been considered by this Tribunal in the case of JAIN IRRIGATION SYSTEMS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2015 (11) TMI 972 - CESTAT MUMBAI] where it was held that the appellant was responsible for the delivery of the goods in the hands of the appellants clients. Hence services received by the appellant for such activity is eligible for refund under N/N. 41/2012-ST. Since the inland haulage Charges has been paid by the exporter, they are entitled for the refund of the Service Tax paid on such inland haulage Charges - Appeal allowed - decided in favor of appellant.
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