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    <title>2017 (1) TMI 1133 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD dismissed the appeals challenging the rejection of refund claims under Notification No. 41/2007-ST for service tax paid on services used for exporting goods. The Tribunal found the evidence provided insufficient to establish that the service tax for port services was paid by authorized providers, leading to the rejection of the claims due to lack of documentation on non-availment of Cenvat credit and authorization of service providers. The Tribunal concluded that the appellants&#039; claims lacked merit, resulting in the dismissal of both appeals.</description>
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      <description>The Appellate Tribunal CESTAT ALLAHABAD dismissed the appeals challenging the rejection of refund claims under Notification No. 41/2007-ST for service tax paid on services used for exporting goods. The Tribunal found the evidence provided insufficient to establish that the service tax for port services was paid by authorized providers, leading to the rejection of the claims due to lack of documentation on non-availment of Cenvat credit and authorization of service providers. The Tribunal concluded that the appellants&#039; claims lacked merit, resulting in the dismissal of both appeals.</description>
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