TMI Blog2017 (7) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the benefit of the service accrued to the foreign clients outside the Indian territory, by no stretch of imagination can it be said that there was no export of service - refund to be allowed. Challenge to sanctioned amount in review proceedings - no SCN issued - whether it was legal and proper for the appellate authority to hold to the detriment of an assessee by recourse to a belated and indirect notice in the form of an appeal by Revenue? - Held that:- The statute does not specifically provide for enhancement of refund beyond that was claimed but specifies that there is scope for enhancement of that which was restricted subject to sufficient cause being shown to the respondent. This would presume that the enhancement detriment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... output services that were exported leading to disallowance of claim of ₹ 2,09,700/-. Revenue filed an appeal against the order of sanction which culminated in the impugned order disallowing the entire claim for non-conformity with rule 6A of Service Tax Rules, 1994 leading to the appeal by assessee. 2. Heard Learned Counsel for appellant and Learned Authorised Representative for Revenue. 3. According to Learned Counsel an identical dispute had been decided by this Tribunal in Commissioner of Central Excise, Pune - I v . Sai Life Sciences Ltd [2016 (4) STR 882 (Tri. Mumbai)] which placed reliance upon the decision of the Tribunal in SGS India Pvt. Ltd. v. Commissioner of Service Tax, Mumbai [2011 (24) STR 60 (Tri.-Mumbai)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal by Revenue. Appeals lie before the Commissioner of Central Excise (Appeals) under section 85 of the Finance Act, 1994 on a grievance of a person and it is within the jurisdiction of the first appellate authority to enhance service tax, interest or penalty after according a reasonable opportunity for showing cause against the proposed enhancement. An appeal of the Revenue to Commissioner of Central Excise (Appeals) lies under section 84 of Finance Act, 1994, such appeal being considered in the same manner as an appeal filed by an assessee under section 85 of the Finance Act, 1994. The statute does not specifically provide for enhancement of refund beyond that was claimed but specifies that there is scope for enhancement of that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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