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    <title>2017 (4) TMI 991 - CESTAT AHMEDABAD</title>
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    <description>Refund of service tax paid on input services used for export of goods, including GTA Service and Business Auxiliary Service, was denied for alleged non-fulfilment of Notification No. 41/2007-ST conditions. A subsequent appellate order had allowed similar claims on the basis of documents and evidence, and that order was accepted by the Department. In light of this development, the matter required reconsideration by the Original Authority on the record already placed and the earlier observations. The dispute was therefore remanded for fresh adjudication, and the appeals were allowed by way of remand.</description>
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      <description>Refund of service tax paid on input services used for export of goods, including GTA Service and Business Auxiliary Service, was denied for alleged non-fulfilment of Notification No. 41/2007-ST conditions. A subsequent appellate order had allowed similar claims on the basis of documents and evidence, and that order was accepted by the Department. In light of this development, the matter required reconsideration by the Original Authority on the record already placed and the earlier observations. The dispute was therefore remanded for fresh adjudication, and the appeals were allowed by way of remand.</description>
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