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2017 (6) TMI 1002 - AT - Service TaxRefund claim - services used for export of goods - whether the claim of refund of Service Tax paid on services received by the appellant-assessee, a manufacturer cum exporter, in the course of export of their products, post clearance from the factory, whether the refund has been rightly rejected? - Held that: - N/N. 17 of 2009-ST read with clarificatory Circular No. 112/06/09-ST dated 12/03/2009, wherein CBEC clarified that N/N. 41/2007-ST dated 06/10/2007 does not require verification of the registration certificate of the supplier of services. Further CBEC vide Circular No. 106/09/2008-ST dated 11/10/2008, further clarified that it is not incumbent upon the exporter to give proof that the service provider has actually paid service tax to the Government and to that extent, the rejection of refund claim on transport services on the ground that the proof of payment of Service Tax has not been submitted is untenable - refund allowed with interest - appeal allowed - decided in favor of appellant.
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