2023 (6) TMI 467

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.... ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed assailing the order dated 03.06.2020 passed by Commissioner (Appeals), CGST & Central Excise, Nashik by which the learned Commissioner (Appeals) rejected the appeal filed by the appellant. 2. The facts leading to the filing of instant appeal are stated as follows. The appellant is holding Central Excise regis....

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....for preparation and delivery of documentation work accomplished in regard to 'Basic Engineering Design'. On this said amount, the appellant had paid Service Tax amounting to Rs. 8,42,724/- in anticipation of the Service Tax liability to be paid by them. Later on the appellant had filed a refund claim for the said amount of Rs. 8,42,724/- on the ground that the said amount on which the Service Tax ....

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....entitled for any refund. On appeal filed by appellant, the learned Commissioner rejected the same mainly on the ground that the appellants have failed to prove any correlation between the transaction and the Service Tax paid and also failed to produce any evidence that Service Tax is paid in relation to the transaction done. 3. Learned Counsel appearing for the appellant states that learned Com....

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.... agreement between the parties was for export of 'goods' and not for export of 'service', and therefore they are not eligible/entitled for refund of Service Tax paid by them and also that there is no evidence of export of 'service.' Learned Commissioner failed to touch this issue and did not give any finding whether the agreement was for export of goods or for services which according to me goes t....