TMI Blog2022 (7) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider, invoice numbers etc. and in short, he has gone through all the documents and has discussed the conditions of the said Notification or eligibility of refund claim and after making point-wise observation and has finally sanctioned the refund. It can be seen that there is no dispute as to the fact that the goods were exported by the appellant-assessee. Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified services pertaining to export activity, in terms of the broad scheme of refund under Notification No. 41/2012-S.T. as amended with clarifications, refund must be granted to the exporter - the order passed by the Learned Commissioner (Appeals) cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2013. It was observed that since the claimant is not registered with the Export Promotion Council sponsored by the Ministry of Commerce, therefore, the appellant is not entitled for refund in terms of provision 3 (h) of Notification No.41/2012-ST dated 29.06.2012. In view of the Review Order, the appeal was filed before the First Appellate Authority. The Ld.Commissioner (Appeals) allowed the appeal filed by the Department. The ld.Commissioner (Appeals) observed that the exporter should be registered with the Export Promotion Council and being registered with The Solvent Extractors Association of India,, which is a Trade Promotion Organisatiion (TPO), would be of no help in getting the benefit of the said Notification and he allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h it was issued and shall be valid for five years ending 31st March of the licensing year, unless otherwise specified. 3. The Ld.D.R. appearing on behalf of the Revenue, justified the impugned order and submitted that registration with the Export Promotion Council is a mandatory condition and hence, the impugned orer should be upheld and the appeal filed by the appellant being devoid of any merit, be dismissed. 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find that the Deputy Commissioner of Service Tax has passed a detailed order incorporating shipping bill numbers, date, name of service provider, invoice numbers etc. and in short, he has gone through all the documents and has discussed the cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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