Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 813 - AT - Service TaxRejection of refund claim - N/N. 41/2007-ST dated 06.10.2007 - export of goods - Held that: - We note that the Notification No. 41/2007-ST dated 06.10.2007 stands amended by Notification No. 33/2008/ST dated 07.12.2008. The net effect of such amendment is that for the period prior to 7.12.2008, refund of Service Tax paid on the services used in the export of goods, will not be admissible wherever drawback has been claimed. After 7.12.2008, however, such claims would be admissible. Both sides agreed that there are exports made both prior 7.12.2008 as well as after this date. It has also been submitted that in many cases the exports have been made under advance licence where no drawbacks are admissible. Under these circumstances, we find that the issue needs to be remanded to the Original Adjudicating authority for denovo decisions - appeal allowed by way of remand.
|