2010 (12) TMI 299

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....V.K. Singh, SDR, for the Department. [Order].  - Out of total twelve appeals, eight are filed by the Revenue and four are filed by the assessee. As the issue involved is common in all the cases, all the twelve appeals are disposed of by a common order. 2. Today the matters are listed for final hearing as last and final opportunity to the assessee. Despite notice, none appeared o....

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....ter which inter alia provided for payment of service tax by the assessee in respect of above services availed by the manufacturer-exporter for the export of goods manufactured and supplied by the assessee. Subsequent to such export, the assessee filed the refund claims for refund of service tax paid on the specified services used for export of the goods by the merchant exporter under Notification ....

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....-Service Tax, the assessee cannot claim the refund of Service Tax paid on the services which are being used for the purpose of export of goods by the merchant exporter. The above cited Notification clearly specifies that the exporter (who has availed the service for export) is entitled to claim the refund of service tax paid by them and not the manufacturer of the goods. Hence, refund claim sancti....

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....exporting the goods through their branch office only and the Hon'ble High Court of H.P. has taken such a restrictive view. Hence, relying on the ratio laid down by the Hon'ble High Court of H.P. in the case of Indian Overseas Corporation (supra), I am also of the view that the exemption Notification No. 41/2007 is available only to the exporter not to the manufacturer. 7. In view of the ab....