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2015 (7) TMI 1041 - AT - Service TaxDenial of refund claim - Notification No. 11/2005 ST dated 19.04.2005 - Rebate claim has been filed beyond the period of one year from the date of export - Held that:- appellant that they had provided promotion and marketing services to its over-seas group entity and correctness of this claim has not been examined at all. The original adjudicating authority could have asked for evidence in this regard. Instead he has chosen to simply observe that the invoice says "service fee". In the case of exports, the tax is not collected and appellants have paid the tax on the same and therefore the normal rules applicable to invoices may not be applicable since it is not the case of the department that appellant is claiming CENVAT credit where there are prescribed procedures. In this case, what is required to be examined is whether tax has been paid or not and refund is admissible or not and export of services has taken place or not. Prima facie, I find that all these requirements have been fulfilled. Under the circumstances, the impugned order is set aside - Decided in favour of assessee.
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