2017 (4) TMI 1318

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Present for the Appellant: Shri Atul Gupta, Advocate Present for the Respondent: Shri Sandeep Kumar Singh (Deputy Commissioner), AR Per: Anil Choudhary The Appellant is a company inter-alia engaged in the business of export of sugar mill boilers. The Appellant is registered with Service Tax Authorities interalia under 'Erection, Commissioning or Installation Service- vide Service Tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd as per the aforesaid Notifications, for the following specified services received and used towards exporting the goods out of India: a. Custom House Agent Service b. Business Auxiliary Service- Commission Agent service c. Services provided by Banks. 4. However the present appeals relate to only Business Auxiliary Service i.e. Commission Agent Service.  The details of dispute in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the relevant quarter during which the goods were exported by the respective order-in-original. The appeal filed by the appellants were rejected by the Commissioner (Appeals) vide the order-in-appeal mentioned above in the table. 6. However from the above table it is apparent that the refund claims were filed within six months from the end of the relevant quarter in which payment of the service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....right to claim/refund under Notification No. 41/2007-S.T. crystallized only when the service tax was deposited in October, 2008. Thus, the refund claim was filed within six months on 30.3.2009. Accordingly, we hold that the refund claim is within time. In view of the above findings, we dismiss the appeal of the Revenue and confirm the order-in-appeal. The respondent assessee will be entitled to co....