TMI Blog2022 (1) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that It is the settled position of law that these cesses form part of the Service Tax paid on various input services used in or in relation to the export of goods. This is a direct consequence of the issue of refund for want of correlation, which has been remanded by this forum. Appeals are partly allowed and partly remanded. - Service Tax Appeal No. 41873 of 2018, 41874/2018, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders in these appeals as well. 3. Shri Vikas Jhajharia, Learned Departmental Representative for the Revenue, agrees that the very same issues are involved. 4. After hearing both sides and after going through the orders of lower authorities and also the earlier Final Order of this Bench (supra), I find that the contentions of the Learned Consultant for the appellant are correct in as much as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other place or premises of production or manufacture of the said goods, for their export. In view of this alone, it is seen that the appellant satisfies the conditions of Notification No. 41/2012 ibid., as substituted vide Notification No. 01/2016 ibid., and therefore, the denial cannot be sustained. Revenue has not doubted about the nature of service at the tailoring units, corporate office, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the light of the submission made by the Learned Consultant for the appellant. The impugned order on this issue is therefore set aside and the matter is restored to the file of the Adjudicating Authority, who shall cross-verify with the help of the appellant/appellant s representative as regards correlation is concerned and then pass an appropriate order in accordance with law. All the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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