2015 (7) TMI 99

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.... The appellant filed an appeal against the impugned order wherein refund claim has been rejected by the lower authorities on the premise that the appellant has not complied with the condition of the Notification No. 41 /2007-S.T., dated 6-10-2007. 2. The brief facts of the case are that the appellant filed a refund of the input service credit paid by them on the services namely Terminal Handlin....

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....here it has been clarified that if it is not in dispute that the service availed by the assessee is in the course of their business of export and the assessee has paid the service tax thereon, therefore it is not required to examine under which category the service tax provider has paid the service tax. 5. In these circumstances, as per the said C.B.E. & C. circular dated 12-3-2009, I hold that....