TMI Blog2018 (5) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority to allow the respondent to place the facts of their case - appeal allowed by way of remand. - Appeal No. ST/7/2010-DB - Final Order No. A / 10958 /2018 - Dated:- 9-2-2018 - D. M. Misra, Member ( Judicial ) And Mr. Raju, Member ( Technical ) For the Appellant: Mrs. Nitina Nagori (A.R.) For the Respondent: Mr. S.R. Dixit (Advocate) ORDER Per: Dr. D.M. Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence, the Revenue is in appeal. 3. Ld. AR for the Revenue reiterating the grounds of appeal, has submitted that since the disputed services included in the scope of the Notification after export of the goods, hence refund cannot be allowed on the service tax paid on such services. In support he has referred to the judgment of this Tribunal in the case of Midex Global (P) Ltd. vs CCE Indore 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax paid on these service used for export of the goods. In support of his submission, the Ld. Advocate referred to the judgment of this Tribunal in the case of East India Minerals Ltd. vs C.C.E., C. S.T. Bhubaneshwar 2012 (27) STR 18 (Kolkata), Sopariwala Exports vs Commr. Of Service Tax Mumbai-I 2015 939) STR 884 (Tri. Mum.). Sopariwala Exports Pvt. Ltd. vs CCE Vadodara-I 2013-TIOL- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter may be remanded. 6. Heard both the sides and perused the records. 7. We find that this Tribunal has consistently taken a view in the respondent s own case that even if the services used in the export of goods were not included in the scope of the definition of Notification 41/2007-ST as on the date of export but included subsequently, the refund would be eligible under Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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