2018 (4) TMI 1167

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....dvocate, for Respondent ORDER The issue in this appeal is whether the respondent assessee is a 100% EOU, engaged in the manufacture and export of Handicrafts/ etc. whether they are entitled to refund of service tax paid on Port Services under the provisions of Notification No.41 / 2007-ST. 2. The ground of appeal taken by Revenue, as urged by learned A.R. for Revenue is that the invoices ....

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....enue; have given categorical findings that refund to an assessee under the provisions of Notification No.41/2007-ST can be denied for the non-fulfillment of any of the conditions of the said notification. A perusal of the relevant documents does not suggest that the respondent-assessee have not fulfilled any of the conditions of Notification No.41 /2007- ST. Accordingly, he held that the grounds o....

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....ervice. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt with separately, independent of the process of refund. 3.2 Further, he relies on the preceding ruling of this Tribunal in the case of Western Agencies Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai reported at 2008 (12) S.T.R. 739 (Tri.-Chennai....