2014 (2) TMI 707

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..... Mr Ganesh Haavanur, Additional Commissioner (AR) ORDER In both the appeals the issue involved is whether the appellant is eligible for refund of service tax paid on 'Courier Services' utilized for export of motor vehicle parts for replacement under warranty. The refund claims were sanctioned initially but subsequently proceedings were initiated by the original adjudicating authority by issuing .....

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..... ations and the same had been intimated to the department and show-cause notice also accepted this fact, the rejection of refund claim on the ground that sale proceeds have not been realized by issue of show-cause notice is not correct. 3. Heard the learned DR also who submits that the adjudicating authority has power under Section 73 of the Finance Act to issue show-cause notice and the power has .....

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..... ime. Further when parts are supplied to fulfill warranty obligation, naturally there will be no sale proceeds. In such situations, whether Condition No. 4 is to be fulfilled or not is another issue which requires detailed consideration. Since prima facie there is no dispute that goods have been supplied free of cost and no foreign exchange was to be realized, I consider that appellant has made out .....

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