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TMI Blog2013 (5) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant are engaged in the manufacture of Air and Air assisted brake actuation equipment for vehicles and aluminium castings and they supply their goods to their local and foreign markets. The appellant had filed a refund claim for Rs. 1,57,563/- for the period October, 2008 and November, 2008 under the provisions of Notification No. 41/2007, dated 6-10-2007 as amended, the amount being service tax paid by them for taxable service received by them in relation to export of goods and the service claimed to have been so utilized by them for making exports is "Courier agency service". On scrutiny of the grounds stated by the appellant for claiming refund, it was observed that the appellant in order to meet the time schedule of their foreign c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e all their exports are fully satisfying the above condition. (iii) that the intention of the Legislature is to provide maximum fiscal benefits for promoting exports as evident from the recent notifications granting refund of service tax paid by the exporters. The service tax paid by them on courier charges is a direct consequence of their exporting the goods and hence to deny the service tax refund would not be in line with the thrust on exports. 4. Personal hearing was held on 15-2-2012. Shri N. Srinivasa Ramanujam, AGM-Finance, authorized by the appellant appeared before me. Despite intimation no one has appeared from the Department side. 4.1 During the hearing, Shri Srinivasa Ramanujam, has submitted that this is a case where the Low ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, they submitted the Bank realization certificate before the Lower Adjudicating Authority during adjudication proceedings with regard to this claim except two invoices through which documents and samples had been exported as they do not fetch export proceeds. The Lower Adjudicating Authority rejected the amount involved in these two invoices on the ground that there will be any realization as they do not fetch export proceeds. I find that the Notification No. 41/2007-S.T. as amended (vide Notification No. 17/2009, dated 7-7-2009) exempts the courier service received by exporter of goods and used for export of goods as follows : S. No. Taxable Service Conditions 10 Service provided by a courier agency to an exporter in relation to tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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