2017 (10) TMI 1303

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..... sioner (Appeals) wherein Commissioner (Appeals) had allowed refund of service tax by the appellants on service of GTA availed for transport of export goods from factory to port. 2. Ld. AR argued that the said service has not been used by the respondent but by the merchant exporter and therefore the appellants are not entitled to credit and no entitled to refund of said credit under notification 4 .....

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