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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the refund claims under Notification No. 17/2009-ST dated 07.07.2009 were admissible when the assessee had availed CENVAT credit of the relevant input services during the period in question.
Analysis: The refund notification required compliance with its conditions, including non-availment of CENVAT credit on the specified services used for export. The record reflected a finding that the assessee had taken CENVAT credit of the service tax paid on taxable services during the relevant period. In the absence of any material showing compliance with the notification condition, the refund claims could not be sustained.
Conclusion: The refund claims were not admissible and the rejection thereof was upheld against the assessee.
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