Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 811 - AT - Service TaxRefund of service tax paid - services used in the export of their various export consignments - denial on the ground that the appellant/assessee is not registered with the Export Promotion Counsel which is the basic requirement under the Provision 2 (i) (B) of the N/N. 17/2009-ST dated 07/07/2009 readwith Section 11B of CEA 1944 - Held that:- Since, the required registration-cum-membership certificate has been produced before us and we find a mention of the same in para (viii) of the order-in-appeal dated 28.3.2014/19.3.2014 which proves that the appellant has fulfilled the condition of N/N. 17/2009 dated 07/07/2009 with regard to registration is concerned - matter remanded back to the Original Adjudicating Authority i.e. Assistant Commissioner to re-adjudicate the matter with the direction that he will consider the registration with the Federation of Indian Export Organization RCMC No. 527/07-08 dated 08/11/2007 (renewed subsequently up-to-date) and undertake a fresh adjudication of the refund claim of the appellant after giving him the proper opportunity of hearing - appeal allowed by way of remand.
|