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2015 (10) TMI 2212 - CESTAT ALLAHABAD

2015 (10) TMI 2212 - CESTAT ALLAHABAD - 2015 (40) S.T.R. 335 (Tri. - Del.) - Denial of refund claim - Notification No.41/2007-ST dated 6.10.2007 - Held that:- 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 respect of BAS. Review Commissioners 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 ex .....

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of exported goods. This factual assertion in the grounds of appeal is unsubstantiated by any probative material which enables a finding of fact to be recorded by the Tribunal. - Decided against Revenue. - Service Tax Appeal No.207 of 2010 - Final Order No. 52169/2015 - Dated:- 7-7-2015 - Mr. Justice G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri Govind Dixit, A.R. For the Respondent : None ORDER Per Justice G. Raghuram: Revenue is the appellant. Hear .....

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No.41/2007-ST dated 6.10.2007 claiming refund of the service tax paid by it on various specified services received and claimed to have been used for export of goods, for the quarter ending March, 008, May, 2008 and September, 2008. 3. The refund claim was scrutinised and prima facie seen to be inconsistent with the mandatory conditions specified in Notification No.41/2007-ST. Therefore, a show cause notice dated 3.2.1989 was issued proposing to disallow the refund claimed. 4. After a due proces .....

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under Business Auxiliary Service (BAS). These services were used for export of goods by the assessee. The appellate Commissioner recorded that since it is established that the assessee had paid service tax, denying the benefit of Notification is unjustified; and that the appellant being exporter was earning foreign exchange for the Nation and deserves to be rewarded by giving benefit of promotional schemes introduced by the Government from time to time. The Appellate Commissioner also recorded t .....

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