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    <title>2017 (6) TMI 1143 - CESTAT NEW DELHI</title>
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    <description>The appellant&#039;s refund claim under Notification No.41/2007-ST for service tax paid on various services was initially rejected for various reasons. However, the Tribunal ruled that services provided within the port of export should be considered as port services for refund benefits, in line with previous decisions. The appellant was granted a refund for services falling under this category. The Tribunal also addressed invoice requirements and directed verification for certain services, ultimately allowing the appeal in part. Refund for cleaning activity and technical inspection services was deemed inadmissible, while other refund claims were considered admissible.</description>
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      <link>https://www.taxtmi.com/caselaws?id=344872</link>
      <description>The appellant&#039;s refund claim under Notification No.41/2007-ST for service tax paid on various services was initially rejected for various reasons. However, the Tribunal ruled that services provided within the port of export should be considered as port services for refund benefits, in line with previous decisions. The appellant was granted a refund for services falling under this category. The Tribunal also addressed invoice requirements and directed verification for certain services, ultimately allowing the appeal in part. Refund for cleaning activity and technical inspection services was deemed inadmissible, while other refund claims were considered admissible.</description>
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      <pubDate>Fri, 19 May 2017 00:00:00 +0530</pubDate>
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