2011 (4) TMI 1149

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..... t of Notification No.41/2007 dated 06/10/2007 – Held that:- appellant having failed to produce any evidence of realization of foreign exchange and the appellant not producing any material evidence to show that the free samples otherwise are eligible for rebate for service tax on courier service, the relief claimed is not tenable. No claim can be entertained mechanically without fulfillment of mand .....

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..... aid on courier service was to be granted to the appellants as rebate because they are governed by the above notification. The Ld. Counsel also relied on the decision of the Hon'ble Supreme Court in the case of Madras Marine & Co. Vs. State of Madras, reported in 1992 (61) ELT 161 (SC) to argue that there was an export. This decision was made in the context of Central Sales Tax law while present ap .....

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..... ll be entitled to the benefit of Notification No.41/2007 dated 06/10/2007. The notification requires realization of the foreign exchange out of the export. In the present case there is no evidence of realization of foreign exchange and no export was made according to the law of Customs. Export means movement of goods from India to abroad to earn foreign exchange and such a meaning is to be constru .....

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