2010 (12) TMI 1260

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....PER: D.N.PANDA Revenue has come in appeal against Revisional Order passed under section 84 of the Finance Act 1994 dropping the proceeding, which was initiated on the conception that the order passed by the ld. Adjudicating Authority on 21.7.2008 was erroneous. But the revision resulted with relief to the assessee. Ld. Adjudicating authority in para 14 of the order found that the service tax pa....

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....nd has been allowed are availed after clearance of goods from the factory, therefore these services cannot come under the purview of taxable services used as input services in the manufacturing of processing or for containing or packing of export goods. Thus while fixing the rates of drawback, the incidence of service tax paid on such specified services of Notification No.41/07-ST dated 06.10.2007....

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....exported without availing drawback of service tax under the Customs, Central Excise Duties and Service Tax drawback Rules, 1995, therefore recovery of refund claim of service tax paid on specified services on the ground that goods have been exported under claim of drawback is not tenable. Held accordingly. 3. It is the preliminary submission of the ld. Counsel appearing on behalf of the respond....

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....Authority almost concurring with the original authority also grants relief to the respondents. When the adjudication was reviewed, Revisional authority found that original order also was passed correctly to grant the refund. Scrutiny of both the authorities also get sanction from the citation made by the ld. Counsel. Consequently, Revenues appeal is dismissed. It may also be stated that there is n....