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2023 (11) TMI 893 - AT - Service TaxRefund of service tax on input services - export of goods - dates of issue of cheques by the appellants to their service providers - Revenue was of the opinion that the invoices of the input services claimed are dated after the date of export - HELD THAT:- It is found that whereas the Department claims that the invoices of the service availed is later than the date of export, the appellants submit documentary proof to the effect that the services were availed before the date of export and that the Department has mistakenly considered the date of issue of cheque to the service provider as the date of availing of the service or the date of issue of invoice by the service provider. Further, it is found that the services availed are that of the CHA whose services are required at the Port of export and therefore, the services are bound to be later than the date of removal of goods from the factory and before the actual export. For this reason, the services are availed before export. Therefore, the contention of the Department is incorrect. The wrong mentioning of the number of the notification does not take away the right of the appellant. The Department has not made out any case for rejection of the refund claimed by the appellant. Therefore, the impugned order is not sustainable - Appeal allowed.
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