2014 (2) TMI 707

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....ra, advocate For the Respondent: Mr Ganesh Haavanur, Additional Commissioner (AR) ORDER In both the appeals the issue involved is whether the appellant is eligible for refund of service tax paid on 'Courier Services' utilized for export of motor vehicle parts for replacement under warranty. The refund claims were sanctioned initially but subsequently proceedings were initiated by the orig....

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....s were supplied to fulfill warranty obligations and the same had been intimated to the department and show-cause notice also accepted this fact, the rejection of refund claim on the ground that sale proceeds have not been realized by issue of show-cause notice is not correct. 3. Heard the learned DR also who submits that the adjudicating authority has power under Section 73 of the Finance Act t....