TMI Blog2015 (11) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Shri. R.K. Das, Dy. Commissioner(A.R) ORDER Per : Ramesh Nair The appeal is directed against order-in-appeal No. PIII/VM/322/2010 dated 1/12/2010 passed by the Commissioner of Central Excise (Appeals-III), Pune, wherein the Ld. Commissioner(Appeals) has set aside the order-in-original NO. R-41/2010-11 dated 14/6/2010 and allowed the appeal of the respondent. The issue involved is that the respondent filed refund application dated 1/4/2010 for ₹ 4,16,024/-under the provision of Notification No. 17/2009 ST dated 7/7/2009 against service tax admittedly paid by them towards services used for the export of the goods, which has taken place during the period April, May and June 2009. The adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from payment of taxes under reverse mechanism vide Notification No. 18/2009 dated 7-7-09. Before, the appellant was required to pay the tax and then claim the refund as per the provisions of Notification No. 41/2007. I find that this could be the reason that this service does not find a place in the specified services. Here I find that it is not denied that service tax has been paid. It is also not denied that export has been place. Though commission agents services have not been specified in the Notification No. 17/2009 as an eligible service for getting the benefit of refund, the fact is that the tax is paid and the same has not been denied. Further, I find that in the instant case the claim pertains to the period April, May and June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is to clear all the Refund claims at the earliest without raising procedural and technical objections. In this case I am bound to also follow the ratio of the my earlier decision in respect of the same appellant bearing No. PII/VM/230-232/2010 dtd 22-9-10. 7. In view of the above discussions and findings and Boards Circular cited in particular, I am inclined to allow the appeal. 8. The appeal is allowed. From the above findings, it is observed that the Ld. Commissioner(Appeals) has relied upon the Board Circular No. 1320/01/2010 ST dated 19-01-2010, which is squarely applicable in the present case. 5.1 As per the said Circular refund otherwise admissible under Rule 5 of Cenvat Credit Rules, 2004. There is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
