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2016 (6) TMI 278 - AT - Service TaxEligibility of refund claim - tax paid on value of services availed in the course of export of iron ore fines - exemption notification no. 17/2009-ST dated 7th July 2009 - Corrigendum/addendum was improper - issued after the receipt of reply to the show cause notice - Held that:- the provisions of the relevant exemption notification require submission of proof that the specified services had indeed been received by the exporter claiming refund of the tax paid. In the instant case, the documents evidence that services were rendered to M/s MME Exports and not to the respondent herein. The documents on record fail to evince nexus between the applicant and the services claimed to have been used. It must also be noticed that the first appellate authority is not empowered to remand matters to the original authority under section 35A of the Central Excise Act, 1994. Therefore, the impugned order is set aside as lacking legally and propriety. The findings of the original authority that the applicant is not eligible for refund, owing to non-compliance with the period prescribed for making such applications and the inability of the claimant to evince utilization of eligible services, is sustained. - Decided in favour of revenue
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