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2022 (4) TMI 991 - AT - Service TaxCENVAT Credit - input services - transportation expenses from the factory to the gateway port - packing and forwarding expenses - CHA services - banking and financial services - terminal handling charges etc. - place of removal - HELD THAT:- The appellant is registered with the Service Tax Department and they had applied for refund of service tax of ₹ 1,11,244/- under Notification No. 41/2012-ST, with refund application filed in form A-1 on 19.08.2013. As it is the scheme of the Government not to export taxes, to nullify the service tax suffered by the appellant exporter, they are entitled to refund of service tax paid in the course of manufacture and export of their goods - Further, it is found that Government of India in IN RE : NOV SARA INDIA (P) LTD. [2013 (7) TMI 102 - GOVERNMENT OF INDIA], had clarified that in case of export of goods on CIF/CF basis, the place of removal is the port of export. It is found that the Court below has refused refund of service tax as it appeared to them that the place of removal is the factory gate of the appellant manufacturer. Considering the facts and circumstances and taking notice of the clarification by the Government of India with regard to place of removal in the case of export, it is held that the appellant is entitled to refund of service tax paid on the services received in course of export like - terminal handling charges, transportation of goods from factory to ICD and from ICD to gateway port of export, CHA services and banking financial services, clearing and forwarding services, used by the appellant as an exporter, comprised in the amount of refund claim of ₹ 1,11,244/-. The Adjudicating Authority is directed to grant the refund within a period of 45 days from the date of receipt / service of a copy of this order alongwith interest under Section 11BB of the Central Excise Act - appeal allowed - decided in favor of appellant.
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