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    <title>Credit of input service instead of claiming refund for export.</title>
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    <description>The applicable notification provides refund routes for service tax attributable to exports-actual refund with documentary proof or a percentage based formula-and the succeeding notification requires a declaration that no Cenvat credit of service tax on specified services used for export has been taken or shall be taken, making the refund route the advisable mechanism for manufacturers exporting excisable goods.</description>
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