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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

The drawback Rules are not applicable for the input services ...

Service Tax

July 15, 2017

The drawback Rules are not applicable for the input services received for export of goods which only includes input services used in manufacturing or processing of export goods. Admittedly, the services in question have been received by the appellant after manufacturing of goods and the same is not included while calculating the drawback claim - refund allowed.

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