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2015 (11) TMI 972 - AT - Service TaxDenial of refund claim - refund denied of an amount of service tax paid for the services rendered by the service providers at the place of destination - whether the appellant is eligible for refund of service tax paid on various services which were availed by them in respect of the terminal handling charges, inland haulage service and other documentation charges incurred for the goods on reaching the port of destination - Held that:- It can be seen from the above reproduced portion of the clauses of Notification, that it talks about granting of rebate on specified goods which is defined as services which have been used beyond the place of export of such goods. It is undisputed that in the case in hand, appellant exported the excisable goods and utilized the services for such export and the place of removal in the case in hand is factory gate. It is also undisputed that in some of their clients case, appellant had accepted the terms of delivery of the goods till the door steps of the clients. It would mean 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 Notification 41/2012-ST - impugned orders to the extent contested before the Tribunal are unsustainable and liable to be set aside. - Decided in favour of assessee.
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