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2013 (8) TMI 800 - AT - Service TaxRefund Claim - Export of services - booking orders for the foreign supply for supply of goods in India - Held that:- The adjudicating authority had rejected the refund claims only on the ground that the said refund would not fall under the category of Export of Services Rules, 2005 and hence Rule 5 will not be applicable was incorrect conclusion - The assesse was entitled to refund under Rule 5 on the Service tax paid by them in respect of export of business auxiliary service - exemption was admissible to the assessee in respect of business auxiliary service exported by them. The benefit of such export was derived by the recipient located outside India and was utilized outside India - M/s. Em Jay Engineers Versus Commissioner of Central Excise, Mumbai [2010 (5) TMI 221 - CESTAT, MUMBAI] and KSH International Pvt. Ltd. Versus Commissioner of Central Excise, Belapur [2010 (1) TMI 143 - CESTAT, MUMBAI] - assesse was directed to file the declarations as required under Notification No. 12/2005 read with Export of Services Rules, 2005 before the adjudicating authority and the adjudicating authority on receipt of such declaration will process refund claims – Order set aside – Decided in favor of assesse.
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