TMI Blog2011 (1) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government to encourage exports and not to burden the export consignments with domestic taxes like the service tax, which is paid in relation to the input service - refund allowed. - ST/S/403 & 404/2010 and ST/696 & 697/2010 - 77-78/2011 - Dated:- 21-1-2011 - Chittaranjan Satapathy, J. For Appellant : Shri M N Bharathi, Adv. For Respondent : Shri C Rangaraju, SDR Per: Chittaranjan Satapathy: Heard both sides. 2. For the reasons stated below, the requirement of pre-deposit in respect of both the appeals is waived and with the consent of both sides, both the appeals are taken up for hearing and disposal today itself. 3. Shri M.N. Bharathi, learned advocate appearing for the appellants states that the lower appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.41/07-ST and that the service providers invoices were not specific to the export goods. On the other hand, I find that the order of the original authority is fairly detailed and he has examined the documents submitted by the appellants before granting the refund. In particular, he has noted as follows: 6. The claimant has replied to the show-cause notice, vide their letter dated 19.02.2010; in their reply, among other things, they have stated as follows: We now provided the details with the amount of claim for each service separately hereunder: 1 Technical Testing Analysis Rs.19053 2 CHA Rs. 6420 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t letter. So this is applicable for all the testing, separate agreement for each and every order cannot be produced by our customer. All tests have been done as per our buyer's requirement only and hence domestic rules not applied here. As stated above, since it is our regular article, we are not mentioning as for each and every shipments. But article number and name mentioned in service provider's invoice are linked to the export goods. (d) In the receipt issued by courier services mentioned clearly IEC of exporter, nature of courier, name and address of recipient and destination of courier. Evidence to link the use of courier to export goods is our buyer name mentioned in the courier invoice related to the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges as per the annexure enclosed). 6. The appellants have also submitted a copy of the IKEA specification for textiles. It is not denied that the exports to Sweden should meet the standards and specifications provided by IKEA so that the export goods are accepted by the buyer in Sweden. In view of the fact that the appellants have got the test done according to the IKEA specifications, in my view, the original authority has rightly concluded that they have fulfilled the condition no.(i) against S.No.1 relating to Technical Testing Analysis Service. The original authority has also found a broad co-relation between the invoice issue by the Testing Analysis Service Provider and the export goods. It is the policy of the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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