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    <title>2017 (5) TMI 1254 - CESTAT  ALLAHABAD</title>
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    <description>Refund of service tax on export-related input services was treated as admissible under Notification No. 41/2007-ST where the services were used in the course of export operations. The Tribunal relied on earlier rulings to include transportation of empty containers, terminal handling, empty container offloading, inter-ICD transport, documentation charges, and Custom House Agent services within the notification&#039;s scope. Commission agent service was not pressed. The refund claim was allowed, and the Revenue&#039;s challenge failed.</description>
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      <description>Refund of service tax on export-related input services was treated as admissible under Notification No. 41/2007-ST where the services were used in the course of export operations. The Tribunal relied on earlier rulings to include transportation of empty containers, terminal handling, empty container offloading, inter-ICD transport, documentation charges, and Custom House Agent services within the notification&#039;s scope. Commission agent service was not pressed. The refund claim was allowed, and the Revenue&#039;s challenge failed.</description>
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