2016 (3) TMI 106

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..... ould be a barrier to get the export incentive through refund of the service tax paid. Also denial of refund shall be a hurdle to the export as there being no one-to-one relationship prescribed by the notification between the input service and export. Furthermore, grant of refund is object of the notification but exemption is nomenclature. Therefore, denial of refund is contrary to law for the reas .....

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..... domestic clearances during the material period. Hence, export being day-to-day activity of the appellant there cannot be one-to-one relationship to be established between the services availed and export made. Therefore, denial of refund of service tax paid on the impugned exempted services is unreasonable. 2. On the other hand, the learned departmental representative says that when there is no .....

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..... given in the next quarter, which is not in doubt. Therefore, embargo by the procedure would be a barrier to get the export incentive through refund of the service tax paid. There being no one-to-one relationship prescribed by the notification between the input service and export, denial of refund shall be a hurdle to the export. Furthermore, grant of refund is object of the notification but exemp .....

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