TMI Blog2009 (7) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ary evidences showing the collection of Service Tax from the appellant would meet the requirement of the law and the appellants cannot be expected to produce evidence to show that the service provider has actually deposited the dues with the Government. I find that in the Budget of 2009, the difficulties being faced by the exporters for refund of Service Tax, has been taken note of and a simplifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing denial of credit on the ground that the services availed by the assessee are not listed services in terms of Notification No. 41/07-ST, dated 6-10-2007. However, while adjudicating, the original adjudicating authority rejected the claim on the ground that the provider of the services was not registered for the services under which the Service Tax was collected from the assessee. The said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. 4. Apart from the fact that the refund stand denied on altogether different grounds than the one raised in the show-cause notice, I find that the appellant has even met the ground on which the refund has been denied. It stand clarified by the Board that even if the service provider is registered for providing one service, the refund cannot be denied on the ground that the taxable servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f and a simplified scheme has been laid down. It is the intention of the revenue that the exporters get refund of the Service Tax. Any reason to delay in grant of such refund or to deny the same would be frustrative of the legislative intent. 6. In view of the above, I set aside the impugned order and allow both the appeals with consequential relief to the appellant. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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