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2010 (12) TMI 299 - AT - Service TaxRefund of the service tax - Export of goods - As per Notification No. 41/2007-Service Tax, the assessee cannot claim the refund of Service Tax paid on the services which are being used for the purpose of export of goods by the merchant exporter - The exporter (who has availed the service for export) is entitled to claim the refund of service tax paid by them and not the manufacturer of the goods - As per the case of CCE, Chandigarh v. Indian Overseas Corporation ,the Hon’ble High Court of H.P. has also taken the same view that the exporter is entitled to claim rebate, not the manufacturer - Held that: the assessee is not entitled to take refund of service tax paid on the services availed by the exporter for export of the goods - Hence, the appeals filed by the assessee are rejected and the appeals filed by the Revenue are allowed.
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