2011 (1) TMI 654

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..... t it is the Government's policy not to burden export with domestic taxes - the relevant rules require only those assessees to take registration who are required to pay service tax - This is a case where the respondent-assessees were not liable to pay any service tax but are merely claiming refund of the unutilized credit of tax paid on input service - Decided in favour of assessee. - ST/S/253 & 2 .....

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..... annot be a ground for not enforcing a demand or not allowing a refund. Further, he has also taken into account the fact that it is the Government's policy not to burden export with domestic taxes. I find that the reasoning adopted by the lower appellate authority is sound. Further, the relevant rules require only those assessees to take registration who are required to pay service tax. This is a c .....

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