Refund under Notification No. 41/07 allowed where service tax was paid, services were availed, and conditions were met.

Refund under Notification No. 41/07 could not be denied where the exported services were actually availed, service tax had been paid, and the prescribed refund conditions were satisfied. Applying the CBEC circular, the relevant enquiries were limited to tax payment, actual receipt of services, and compliance with the notification's requirements. As those conditions were met on the facts, the refund claim was admissible and the objection in the impugned order was not sufficient to reject it.

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Issues: Whether the appellant was entitled to refund under Notification No. 41/07 in respect of the exported services when service tax had been paid and the prescribed conditions were complied with.

Analysis: The claim was considered in the light of the CBEC circular clarifying that the relevant inquiries are whether service tax was paid, whether the services were actually availed, and whether the services satisfy the conditions for refund under Notification No. 41/07. The facts showed that the appellant had availed the services, paid the service tax, and complied with the notification conditions. On that basis, the refund claim could not be denied merely on the objection taken in the impugned order.

Conclusion: The refund was admissible and the appellant was entitled to the claim.

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