2016 (9) TMI 493

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....lant None  for respondent ORDER These two appeals are filed by Revenue against order-in-appeal No. YDB(97-98)M-I/2011  dated 12.12.2011. 2. None appeared for the respondent despite notice.  Since the issue lies in a narrow compass we take up the appeal for disposal in the absence of any representation from the respondent. 3. Heard learned D.R. and perused the records.....

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....clearing agents refer to shipping bills and the export invoices and bill of lading which are easily co-relatable along with the description of the goods.  He has come to a conclusion that condition of Notification No.41/2002 satisfied from the documents.  As against such factual findings the appeals of Revenue does not adduce any contrary evidence except for the assertion that the docume....

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....he name of exporter.  In view of this factual position he has allowed the refund of the service tax paid.  The first appellate authority has correctly relied upon the decision of the Tribunal in the case of Parameshwari Textiles v. Commissioner of Central Excise - 2011 (22) STR 625 (Tri. Chennai). 5.3    As regards the service tax paid on the services rendered by foreig....