2013 (7) TMI 529

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.... For the Respondent: Shri S.K. Panda, Authorized Representative (AR) JUDGEMENT Per. Archana Wadhwa:- After dispensing with the duty of Rs. 1,13,676/and penalty of identical amount, I proceed to decide the appeal itself in as much as the issue is covered by precedent decision of the Tribunal. 2. The said amount stands confirmed against the applicant, who is a manufacturer and exporter o....

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....nd of service tax paid on the specified services use for export of the said goods. One of the condition for availing the benefit of the said notification is that no Cenvat credit of service tax stands taken under the Cenvat Credit Rules, 2004. 3. After hearing both the sides, duly represented by Ms. Asmita A. Nayak, Advocate, the learned Counsel for the appellant and Shri S.K. Panda, AR for the....

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....s availed for the purpose of export of the goods, till the port area or at the port area are admissible cenvatable input services. 4. As regards Notification No. 41/2007-ST, I have seen the said notification, which provide exemption from service tax paid various taxable services, by way of refund of service tax paid on the services so availed by the exporter. There are conditions attached to th....