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    <title>2010 (12) TMI 1260 - CESTAT NEW DELHI</title>
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    <description>The Revenue&#039;s appeal against a Revisional Order under section 84 of the Finance Act 1994 was dismissed. The Revisional Order granted relief to the assessee, allowing for a refund claim on service tax paid on taxable services not used as input services in manufacturing export goods. The Revisional Authority clarified that services availed after goods clearance from the factory did not qualify as taxable services used as input services for export goods, leading to the denial of the refund claim under Notification 41/07-ST. The dismissal was supported by legal citations and the lack of information on the Revenue&#039;s challenge to the initial decision.</description>
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    <pubDate>Wed, 15 Dec 2010 00:00:00 +0530</pubDate>
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      <title>2010 (12) TMI 1260 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=192007</link>
      <description>The Revenue&#039;s appeal against a Revisional Order under section 84 of the Finance Act 1994 was dismissed. The Revisional Order granted relief to the assessee, allowing for a refund claim on service tax paid on taxable services not used as input services in manufacturing export goods. The Revisional Authority clarified that services availed after goods clearance from the factory did not qualify as taxable services used as input services for export goods, leading to the denial of the refund claim under Notification 41/07-ST. The dismissal was supported by legal citations and the lack of information on the Revenue&#039;s challenge to the initial decision.</description>
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      <pubDate>Wed, 15 Dec 2010 00:00:00 +0530</pubDate>
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