TMI Blog2018 (3) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - the respondents did export taxable service, they are eligible for refund as claimed under Rule 5 - Though the respondents submitted that the original proceedings did not raise these issues, we note that sanction of refund would necessarily involve verification of documents along with required details - appeal dismissed - decided against Revenue. - E/Misc./41198/2017 & E/CO/49/2010 & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k India, Chennai. Since the services were exported and they have used various input services on which service tax has been paid, they have filed a claim for refund of these input services. The same was rejected by the original authority on the ground that these services cannot be considered as either consulting engineer s service or design service during the relevant period. On appeal, Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered in the said appeal was upto September 2007. Though in the present proceedings, the Commissioner (Appeals) held the classification as design services, we note that as the very same dispute stands settled by the Tribunal which covered part of the period when design service was available for tax with effect from 1.6.2007, following the ratio and finding of the Tribunal, we hold that the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volve verification of documents along with required details. 4. In view of the above discussion and analysis, we find that the appeals presently filed by the Revenue are without merit. Accordingly, the same are dismissed. 5. The miscellaneous application filed for change of cause title of the name of the appellant to Commissioner, GST Central Excise, Chennai South Commissionerate is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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