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2018 (10) TMI 1555 - AT - Service TaxRebate of service tax paid - appellants have vehemently claimed that they are engaged in export of BPO services and have filed rebate claims in terms of Notification No.11/2005-ST - Held that:- What is required to be verified while sanctioning rebate claim under the said Notification is whether service has been exported or not and whether consideration has been received by the exported service and whether the tax has been paid on the service exported or not. Other than this, no other verification is required. Tribunal has followed the decision in the case of Cochin Branch of appellant’s themselves. In view of the above, all other considerations and discussions made in the OIOs/OIAs are not acceptable. The authorities are required to verify the requirements in terms of Notification No.11/2005-ST as cited above. Appellants have claimed that they have submitted the records, documents, certificate to that effect. In view of the same, it will be in the interest of justice that the matter should go back to the original authority for proper appreciation of the evidence submitted by the appellants and the case law cited. Appeal allowed by way pf remand.
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