TMI Blog2015 (5) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered office of the respondent-assessee being at Indore cannot be a reason for shifting the jurisdiction to Indore. It is undisputed that the manufacturing activity has taken place at Akola and falls within the jurisdiction of the Commissionerate at Nagpur. - there is no dispute as to that the respondent is a manufacturer-exporter, a category which is covered under Notification No. 41/2007-ST. - Decided against Revenue. - Appeal Nos. ST/342 to 345/2009 - Final Order Nos. A/424-427/2015-WZB/STB - Dated:- 11-2-2015 - M V Ravindran, Member (J) And P R Chandrasekharan, Member (T),JJ. For the Appellant : Shri R K Das, Dy. Commissioner (AR) For the Respondent : Shri Durgesh Nadkarni, Adv. ORDER Per: M V Ravindran: Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee-respondent has not fulfilled the conditions of the Notification 41/2007 as the exporter is a merchant-exporter. 6. The learned counsel appearing on behalf of the respondent-assessee would draw our attention to the various facts of the case and submit that the refund claims which had been preferred by the assessee is in respect of the service tax paid by the respondent-assessee to service providers like CHA, Cargo Handling Services, Port services, etc. which are in respect of export of goods. He would submit that the goods which were cleared from the factory premises at Akola were exported is not in dispute. He would submit that the first appellate authority has correctly recorded the findings and allowed their appeals. 7. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant findings recorded by the first appellate authority is reproduced below: 6.2 After going through the Notification No. 41/2007-ST dated 06-10-2007 it is amply clear that the appellant has fulfill the condition of the Notification. As regards filing of refund claim by the manufacturer exporter it is clear from para 2(a) that the person liable to pay service tax under Sub-Section (1) or sub-Section (2) of Section 68 of the Finance Act, 1994 shall pay service tax as applicable on the specified services provided to the exporter and used for export of the said goods, and such person shall not be eligible to claim exemption for the specified services; provided that where the exporter of the said goods and the person liable to pay se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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