TMI Blog2017 (7) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) has gone purely by presumption and not by fact. Reasoning given by the adjudicating authority in this regard also presumes inclusion of the said portion of Service Tax. Hence, this aspect also needs to re-examined by the adjudicating authority. Appeal allowed by way of remand. - ST/684-685 & 721/2010 - ST/61327-61329/2017-SM[BR] - Dated:- 8-5-2017 - Mr. Devender Singh, Member (Technical) Sh. Surjeet Bhadu, for the Appellant Sh. Harvinder Singh, AR for the Respondent ORDER Per : Devender Singh The appellants are in appeal against the impugned order. 2. The brief facts in these appeals are that the appellant is a manufacturer of Yarn and registered under Service Tax Rules for goods trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is that in Appeal No.ST/721/2010, refund has been rejected on the ground that they have claimed drawback and thus violated the provision of proviso (e) of the Notification. The appellant's contention is that they have taken drawback on input and input services only and no drawback has been taken on GTA from ICD to port as the same is on output services and not input services. This contention does not appear to have been examined by the lower authorities and the same also needs to be reexamined. Ld. Advocate relied on following case laws:- 1. Circular No.112/6/2009-ST dt. 12.03.2009. 2. Sopariwala Exports Vs. Commr. of Service Tax, Mumbai-I- 2015 (39) STR (Tri.-Mumbai). 3. Final Order No.A/6046960470/2017 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard, the ld. Commissioner (Appeals) has given the following finding in Para 5.5 of the order pertaining to Appeal No.ST/721/2010:- 5.5 Since the appellants have admitted that drawback has been claimed by them on the said export goods it is for the appellants to prove that no drawback of Service Tax paid on transportation has been availed by them since it is very possible that Service Tax paid on transportation of export goods service/ port service as claimed by the appellants have been included in the Drawback rates specified for the goods exported by them. Clearly, the ld. Commissioner (Appeals) has gone purely by presumption and not by fact. Reasoning given by the adjudicating authority in this regard also presumes inclusion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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