2018 (12) TMI 1800

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.... has been filed by the Commissioner of Central Excise, Noida (hereinafter referred to as the applicant) against the Order-in-Appeal No. NOI-EXCUS-001-APP-1526 to 1528-17-18, dated 29-12-2017, passed by the Commissioner of Central Excise (Appeals), Noida, whereby the appeal of the respondent, M/s. Adobe Systems India P. Ltd., Noida, accepting their eligibility for refund of service tax paid on the ....

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....icle 265 of the Constitution of India as per which no tax shall be levied or collected except by authority of law and the service tax provided by them qualify as export of services also. 3. A personal hearing was earlier fixed on 24-10-2018 and second hearing was scheduled on 26-11-2018 on the request of the respondent. While the respondent availed the hearing on 26-11-2018 and furnished wri....

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....ccepting the fact that the respondent was not required to pay any service tax on the exported services and the refund of service tax wrongly paid on the exported services is admissible under Section 11B of the Central Excise Act. This legal postulation that the respondent was not required to pay any service tax on the exported services is not questioned by the applicant also in their revision appl....

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.... services. But the applicant has still filed the revision application for the reasons discussed in para (2) by considering the matter relating to rebate of tax and ignoring the truth that the Commissioner has allowed refund of excess service tax paid in this matter under Section 11B of the Central Excise Act. Whereas Section 86(2) of the Finance Act, read with Section 35EE of the Central Excise Ac....