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2015 (10) TMI 2212 - AT - Service TaxDenial of refund claim - Notification No.41/2007-ST dated 6.10.2007 - Held that:- Notification No.41/207-ST authorises refund of service tax paid on the value of inputs for goods exported subject to ceiling of 2% on the FOB value, in respect of BAS. Review Commissioners as well as sole ground of appeal by Revenue proceeds on the premise that the assessee had paid service tax on 3% of the FOB value of export goods (in excess of ceiling limit prescribed in Notification NO.41/2007-ST). Neither in the show cause notice, the primary adjudication order, the impugned order of the ld. Appellate Commissioner nor in the order of the Review Commissioner or even the memorandum of appeal is there brought out a scintilla of material/evidence/documentary substantiation for the factual assertion (recorded for the first time in this appeal) to support Revenues assertion that assessee had paid service tax on 3% of the FOB value of exported goods. This factual assertion in the grounds of appeal is unsubstantiated by any probative material which enables a finding of fact to be recorded by the Tribunal. - Decided against Revenue.
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