TMI Blog2010 (12) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax paid on specified services on the ground that goods have been exported under claim of drawback is not tenable. - Service Tax Appeal No.ST/1378/10-SM - - - Dated:- 15-12-2010 - MR. D.N. PANDA, JUDICIAL MEMBER For the Appellant :Shri.A. Khanna, DR For the Respondent : Ms. Sukriti Das, Advocate JUDGEMENT PER: D.N.PANDA Revenue has come in appeal against Revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n para 4 (iii) had made following finding and dropped the Revisional proceeding noticing revision unwarranted. The said para is reproduced below for appreciation of the proposition before the Revisional Authority. (iii) I further find that all the services specified under Notification No.41/07-ST dated 06.10.2007 as amended on which refund has been allowed are availed after clearance of goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided that no drawback has been claimed whereas I find that instead of that it puts a condition that goods have been exported without availing drawback of service tax paid on specified services under Customs, Central Excise Duties and Service Tax drawback Rules, 1995. In view of above I hold that since the goods in question have been exported without availing drawback of service tax under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit shall be available in respect of the movement of the goods till the export point. 5. Heard both sides and perused the records. 6. No doubt, at the first instance, the case of the respondent is covered by the Single Bench decision aforesaid cited by the ld. Counsel. But the reasoning given in the order passed by Revisional Authority almost concurring with the original authority also gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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