TMI Blog2017 (6) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants did not submit proper documents like invoices, copy of the agreement as entered by the exporters with the buyers and that the evidence related to non-availment of Cenvat Credit was not submitted - Held that: - the services which have been received by the appellant after the manufacture of goods are not to be included while calculating the drawback claim - the order of the Ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The first objection of the Revenue is that the appellants have exported the goods availing the draw back and the same should have been exported without availing the drawback because the benefit of Notification No. 33/2008-ST was not available retrospectively. The second objection is that the appellants did not submit proper documents like invoices, copy of the agreement as entered by the exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE Final Order dt. 21.03.2017 in Appeal No. ST/337/2010. 4. Ld. Advocate also pointed out that the second ground on which the ld. Commissioner (Appeals) has rejected their refund is that they were not able to satisfy the adjudicating officer in terms of aforesaid notifications clause 8(g). He further stated that no reasoning is given by the Ld. Commissioner (Appeals) and the order is completely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, I find that the order of Commissioner (Appeals) is completely non- speaking except on the issue of availment of drawback. On the issue of drawback as pointed out by the Ld. Advocate, the settled position is that the services which have been received by the appellant after the manufacture of goods are not to be included while calculating the drawback claim. It is also seen from the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On their part, the appellants should submit all the required documentation like the invoices from service providers as prescribed Rule 4(A) of the Service Tax Rules, copy of the written agreement with the buyer of the goods, evidences regarding non availment of Cenvat Credit and any other documentation necessary in terms of the Notification No. 41/2007-ST in one go. 9. The appeals are disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
