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2018 (12) TMI 73 - AT - Service TaxRefund of Service tax - export of goods - N/N. 41/2012-ST dated 29/06/2012 - it was alleged that appellant-assessee has not supported their claim by any evidence to show that all the services used by them have been used only in relation to export of goods and not for any other purpose - co-relation between the services received and utilized in relation to export of goods - Held that:- The services in respect of the said invoices mentioned at the brief fact above are the taxable specified services in terms of the said notification which have been rendered for the export of the said goods for the relevant period of claim and therefore, fulfilled the conditions/requirements of the said notification and the said amount is admissible for refund. An amount of ₹ 4,48,188/- claimed by the said claimant is admissible for refund of Service Tax paid on Taxable specified services in terms of the said notification - refund allowed - appeal allowed - decided in favor of appellant.
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