TMI Blog2018 (2) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have been able to adequately substantiate that services were utilized for export purposes - refund allowed - appeal dismissed - decided against Revenue. - ST/CROSS/55456-55457/2013, ST/365-366/2012 - ST/A/70064-70065/2018-CU[DB] - Dated:- 3-1-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh (Supdt.) AR, for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 17/2009-ST dated 07.07.2009. The essential conditions for sanction of refund is that service tax has been paid and the services availed have been used in export of the goods. The adjudicating authority has rejected the refund mainly on the ground that Invoice No. and Shipping Bill No. has not been mentioned on the invoices issued by the service provider, in the absence of which nexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proved. To finalise the issue, the files of the adjudicating authority were called for and examined, which reveal that the same chart has been submitted by the appellant to the adjudicating authority and the necessary certificate has also been given in the copies of invoices of service provider and in which Bill of Lading/Airway Bill No. has also been mentioned. Under the circumstances, I am of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax by service provider and use of service in export. 3. As against the above finding of the Commissioner (Appeals), which are based upon scrutiny of the documents, Revenue has not been able to place any evidence on record to show that the disputed services were not utilized for export purposes. The Appellate Authority has examined the entire evidence on record and has come to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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