2018 (2) TMI 1115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (AR) - for the Respondent ORDER Per: Bench The appellants filed refund application dated 25.2.2008 for refund of service tax amounting to Rs. 4,07,992/- under Notification No. 40/2007-ST dated 17.9.207 for the period 1.1.2008 to 31.3.2008. On scrutiny of the refund claim, a show cause notice was issued to the appellant proposing to reject the claim on various grounds. After adjudication, the r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter ending 31.3.2008. 3. He submits that all these services were availed in relation to export of goods and that appellant had engaged different agents from the factory gate upto the port for export of the goods. Though the expenses are paid on behalf of the appellant, the authorities below rejected the refund claim stating that the invoices are not issued in the name of the appellant but raised ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... have been included and made specified services by later Notification No.17/2008 dated 1.4.2008. The notification of the Government is not to export taxes and therefore refund ought to be granted applying the Notification No.17/2008. 4. The ld. AR Shri S. Govindarajan opposed the appeal. He submitted that the appellant has filed the refund claim as per Notification No.40/2007. The impugned servic....