2017 (1) TMI 235

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...., Superintendent (A.R.), for Respondent Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. BR/95/2012 dated 08.10.2012 passed by the Commissioner of Central Excise (Appeals-IV), Mumbai-I. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is regarding refund of the Service Tax paid by the service providers for the services rende....

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....hat if there is a findings that there was export of goods and services utilised were in respect of the very same exported goods, the department was not correct in rejecting the refund claims. Our this view is fortified by the judgment of this same Bench in the case of Bhadresh Tading Corporation Ltd. Vs. Commissioner of Service Tax, Mumbai final Order No. A/2313/15/STB dated 22.07.2015, since this....