2010 (8) TMI 581

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri B.P. Pareira, JDR, for the Respondent. [Order].  - The appellant has filed this appeal against the denial of their refund claim by the lower authorities as the appellants were not registered under the category of "Business Auxiliary Service". 2. Shri Bharat Raichandani the learned Advocate for the appellant drew my attention to the Circular No. 112/6/2009-S.T. dated 12-3-2009....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt is not expected to produce evidence to show that the service provider is actually deposited the dues with the Government. 3. The learned DR supported the impugned orders. 4. Heard both sides. 5. I have gone through the contents of the Circular which are reproduced hear as under :- Filing of claim for refund of service tax paid under Notification No. 41/2007-S.T., dated 6-10-2007-Reg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters, on taxable services that he receives and uses for export do not require verification of registration certificate of the supp....