2011 (4) TMI 1149

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..... or respondent Per: D.N. Panda 1. The Ld. Counsel submits that  free samples were sent to abroad for the purpose of making export of the similar goods in future and that shall enjoy rebate of  service tax paid on courier service availed to dispatch the sample.The appellant claimed benefit of notification No.41/2007-ST dated 06/10/2007 for the rebate. Dispatch of  the free samples .....

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..... here is no difficulty to grant rebate if an assessee fulfills the conditions of realization of foreign exchange and  there is fulfillment of conditions of Notification No.41/2007-ST dated 06/10/2007. The appellate authority below has considered properly the claim of the appellant and denied the refund for non-fulfillment of conditions of  notification. Therefore, the appeals should be di .....

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..... ving failed to produce any evidence of realization of foreign exchange and the appellant not producing any material evidence to show that the free samples otherwise are eligible for rebate for service tax on courier service, the relief claimed is not tenable. No claim can be entertained mechanically without fulfillment of mandate of statute. Therefore, the appeal is dismissed.     .....

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