2015 (10) TMI 2357

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....For the Petitioner : Ms Padmavati Patil, Adv For the Respondent : Shri R K Das, Dy. Commr (AR) ORDER Per M V Ravindran These appeals are disposed of by a common order as they raise the same issue and in respect of the very same assessee. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the refund of service tax paid by the appellant to ....

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....he case and submit that the Notification which grants refund of the service tax paid of the services which were utilized for export of goods needs to be considered in its correct perspective. It is her submission that the Notification NO. 17/2009 dated 07.07.2009 was amended by Notification no. 37/2010 dated 28.06.2010. She would submit that the earlier Notification 17/2009 was covering the servic....

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...., we find that the appellant is claiming of the service tax paid on the services rendered by MIAPL to the appellant during the period December 2009 to May 2010 for fueling aircrafts by ATF. It is undisputed that the appellant had loaded the ATF in aircrafts which were on foreign trips. We find that the service tax paid on any service rendered by export of goods were eligible for the refund from th....

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.... should be read as being effective in the Notification 17/2009-ST from the date it was issued is not acceptable. Notification 17/2009-ST specifically grants refund of tax paid on services provided under the category as per classification as mentioned therein. The service tax paid by MIAPL is under the category which was not classified under Notification 17/2009-ST as it existed during the period w....