2017 (10) TMI 29

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.... Respondent ORDER Per : M. V. Ravindran This appeal is directed against Order-in-Appeal No. 248 & 249/2011 dated 30/03/2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding rejection of refund claims filed by the appellant of an amount debited for the service tax liability on the goods exported. Appellant herein had filed the CENVAT credi....

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....ppellant had failed to produce proof of payment of service tax and also not able to substantiate that the conditions laid down under Export of Services Notification No.12/2005 have been fulfilled. 4. Learned CA submits that they have complied with the conditions of Notification No.12/2005 dated 19.4.2005 and produced the copy of the said Notification. 5. On perusal of records, I find that th....

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....he conditions of the Notification No.12/2005, I find that the first appellate authority has not recorded any specific conditions, which has not been fulfilled by the appellant. It is seen from the said Notification that the conditions are mentioned in clause (2) which are as under: (a) that the taxable service has been exported in terms of rule 3 of the said rules and payment for export of such....

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....hich rebate has been claimed, the rebate paid, if any, shall be recoverable with interest as per the provisions of section 73 and section 75 of the Finance Act, 1994 (32 of 1994) as if no service tax and cess have been paid on such taxable service. As against such conditions, which have been stated to have been fulfilled, the first appellate authority has not recorded any findings. At the same ....