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    <title>Service tax on import or export goods through courier agency</title>
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    <description>Eligibility for credit of service tax on courier charges exists where the recipient is a manufacturer of excisable goods paying excise duty or is an output service provider using the imported goods in taxable services; dealers who are not manufacturers or output service providers cannot utilize such credit. The correspondent also queried statutory exemptions or refunds for exports via courier, but no notification was supplied in the response.</description>
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      <description>Eligibility for credit of service tax on courier charges exists where the recipient is a manufacturer of excisable goods paying excise duty or is an output service provider using the imported goods in taxable services; dealers who are not manufacturers or output service providers cannot utilize such credit. The correspondent also queried statutory exemptions or refunds for exports via courier, but no notification was supplied in the response.</description>
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