TMI Blog2015 (10) TMI 2212X X X X Extracts X X X X X X X X Extracts X X X X ..... ers as well as sole ground of appeal by Revenue proceeds on the premise that the assessee had paid service tax on 3% of the FOB value of export goods (in excess of ceiling limit prescribed in Notification NO.41/2007-ST). Neither in the show cause notice, the primary adjudication order, the impugned order of the ld. Appellate Commissioner nor in the order of the Review Commissioner or even the mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representing Revenue. Notice intimating hearing of this 2010 appeal was dispatched to the respondent-assessee on 1r5.6.2015. When the appeal is taken up, there is however no representation on behalf of the respondent. Hence the appeal is disposed of ex- parte the respondent. 2. The assessee is an exporter of goods and pays service tax on several specified services used for export of goods. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red an appeal which was allowed by the Commissioner (Appeals), Central Excise, Kanpur vide order dated 4.9.2009. Inter alia, the ld. Appellate Commissioner allowed assessees claim for refund on the commission paid by the assessee to foreign commission agents which activity had suffered service tax under Business Auxiliary Service (BAS). These services were used for export of goods by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... predicated on the sole grievance that the assessee paid service tax, on 3% of the FOB value of exported goods and refund granted by the appellate Commissioner is thus unsustainable, being contrary to the terms of Notification No.41/2007-ST. 7. Notification No.41/207-ST authorises refund of service tax paid on the value of inputs for goods exported subject to ceiling of 2% on the FOB value, in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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