TMI Blog2018 (2) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider. The appellant has paid the service tax to the service provider, is also not disputed - when all the documents are produced, refund to be allowed. GTA service - Held that: - amount of refund claim of ₹ 34,794/- was disallowed for the reason that draw back has been claimed. In the peculiar facts and circumstances, impugned order appears reasonable - refund rejected. Overseas Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed against the order-in-Appeal No.155/2010 dated 03.06.2010. 2. Brief facts of the case are that the appellant has claimed the refund of service tax paid on the services used in relation to export in terms of Notification No.41/2007 dated 6.10.2007. But the same was denied by the department. Being aggrieved the party has filed the present appeal. 3. With this background, we heard Ms Rin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the allegation of the department is that assessee has not fulfilled the conditions specified under Notification No.41/2007 dated 6.10.2007. After hearing both the parties, it is not disputed that the appellant has submitted the bills issued by various service provider. The appellant has paid the service tax to the service provider, is also not disputed. The issue is squarely covered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34,794/- was disallowed for the reason that draw back has been claimed. In the peculiar facts and circumstances, impugned order appears reasonable. The same is hereby sustained on this issue. Thus, the ground taken by the appellant is dismissed. Overseas Commission 7. The refund was claimed for the service tax paid on Overseas Commission amounting to ₹ 3,50,740/-. The appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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