TMI Blog2018 (10) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... not. Other than this, no other verification is required. Tribunal has followed the decision in the case of Cochin Branch of appellant’s themselves. In view of the above, all other considerations and discussions made in the OIOs/OIAs are not acceptable. The authorities are required to verify the requirements in terms of Notification No.11/2005-ST as cited above. Appellants have claimed that they have submitted the records, documents, certificate to that effect. In view of the same, it will be in the interest of justice that the matter should go back to the original authority for proper appreciation of the evidence submitted by the appellants and the case law cited. Appeal allowed by way pf remand. - ST/760/2009; ST/759/2009; ST/1167/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 ST/759/2009 37/2009 Oct. 06 Mar. 07 1,12,58,025 3 ST/1167/2009 39/2009 Apr. 07 Sep. 07 1,15,58,418 4 ST/1775/2010 161/2010 Oct. 07 Mar. 08 1,04,20,853 5 ST/218/2012 393-395/2012 Apr. 08 Sep. 08 77,26,095 6 ST/219/2012 -do- Oct. 08 Mar. 09 1,43,40,065 7 ST/220/2012 -do- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in export of BPO services and have filed rebate claims in terms of Notification No.11/2005-ST and amounts as per export invoices have been realized in foreign currency. They have also claimed that they have submitted CA certificate also. We find that the appellants have rightly placed reliance on Hon ble CESTAT Bangalore s decision in the case of IVY Comptech Pvt. Ltd. (Supra) wherein it was held that exercise of correctness of CENVAT credit availed was not at all required as regards the provisions of Notification No.11/2005-ST. What is required to be verified while sanctioning rebate claim under the said Notification is whether service has been exported or not and whether consideration has been received by the exported service and wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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