2015 (11) TMI 1183

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....ervice tax paid on output services. Adjudicating authority has rejected the rebate claim. Respondent preferred appeal and the Commissioner (Appeals) has allowed the appeal with consequential relief. The said order was reviewed by the department and Revenue preferred the present appeal seeking to set aside the OIA and to restore OIO dt. 10. 2. 2012. 2. Ld. A. R for the Revenue reiterated the grounds of appeal and submitted that as per Rule 4 of Export of Service Rules, any service which is taxable service may be exported without payment of service tax and the respondents have exported the service i. e. Business Auxiliary Service which is clearly exempted under Rule 4 whereas they have paid service tax through debit of cenvat credit and av....

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....one of the provisions. Therefore Commissioner (Appeals) has rightly discussed the issue in detail and allowed the appeal. 4. Heard both sides. The Revenue's appeal mainly relates to only on two grounds. As per Rule 4 of Export of Services, taxable services which are exported, are exempted from payment of service tax and respondent was not required to pay service tax. The second ground that respondent failed to produce input documents. After perusal of records and the relevant rules,I find that there is no dispute on the fact that respondent have exported Business Auxiliary Service on payment of service tax. The LAA has discussed the issue in detail at para 5 to 14 and discussed all the issues in detail, particularly, paras-7 to11 whe....