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    <title>2013 (12) TMI 1627 - CESTAT MUMBAI</title>
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    <description>Refund of service tax on export-related services was admissible under Notification No. 41/2007-Service Tax where the taxable services, including goods transport agency, CHA, banking and other financial services, satisfied the notification conditions and were used for export purposes. The denial could not rest solely on the absence of a separate correlation report between the services and the exported goods, particularly when payment of service tax and use of the services were admitted and not in dispute. On that basis, the rejection order was unsustainable and the refund claim was allowed.</description>
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      <description>Refund of service tax on export-related services was admissible under Notification No. 41/2007-Service Tax where the taxable services, including goods transport agency, CHA, banking and other financial services, satisfied the notification conditions and were used for export purposes. The denial could not rest solely on the absence of a separate correlation report between the services and the exported goods, particularly when payment of service tax and use of the services were admitted and not in dispute. On that basis, the rejection order was unsustainable and the refund claim was allowed.</description>
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      <pubDate>Tue, 03 Dec 2013 00:00:00 +0530</pubDate>
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