2017 (1) TMI 97

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The above appeal is filed by department, challenging  the order passed by the Commissioner(Appeals),  who set aside the order passed by original authority rejecting granted the refund claim filed by the respondents. On behalf of the department, the Ld. AR, Shri Arun Kumar reiterated the grounds of appeal and  submitted that the  finished goods exported by the respondent are e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....006 to 30-09-2007. That as per this notification, the service tax is refunded and not the credit. That the respondent is therefore not eligible to take credit or get refund of the unutilised credit. 2.  The respondent has filed cross objections. In the said cross objection, it is seen that respondent is 100% EOU and is not able to utilise the credit availed. The respondent has stated that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....41/2007-ST dated 06-10-2007, to become eligible for refund of service tax. Thus, harmonious reading of the Boards instructions with other statutory provisions it becomes evident that persons who export goods are entitled for refund of service tax paid on input service provided, there is no scope for them to utilise the same. The boards instructions are consistent with the policy and the intentio....