2014 (7) TMI 158

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....ndent : Shri B K Iyer, Supdt., AR PER : P K Jain The brief facts of the case are that appellants are the exporter of goods. While exporting, they are availing the services of certain Commission Agents located abroad. Certain amounts are paid to such Commission agents and they are paying service tax on reverse charge basis. They had been availing CENVAT credit of such tax paid. Their unit was....

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....anted. In fact, even the adjudicating authority in the original order has observed that in case of said service the assessee has to claim exemption from payment of service tax under notification no. 18/2009-ST dated 7.7.2009. 2. Heard both sides. There is no dispute to the fact that the refund claim was filed under Notification no. 17/2009-ST dated 7.7.2009. The appellants are admitting their m....