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TMI Blog2012 (8) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/678/10 – Mum - M/47/12/SMB/C-IV - Dated:- 20-4-2012 - P R Chandrasekharan, J. For Appellant: Shri D R Gadekar, Consultant For Respondent: Shri Sanjay Kalra, Appraiser (AR) Per: P R Chandrasekharan: The appeals, condonation of delay applications and stay applications are directed against order-in-appeal No. AKP/132 133/NSK/2010 Dated 29.04.2010 passed by the Commissioner of Central Excise Customs (Appeals), Nashik. Against the said order the appellant filed a composite appeal and they were directed by the Registry to file separate appeals. Composite appeal was filed in time and there was a delay of 96 days in filing a separate appeal. Considering the reason for delay in filing a separate appeal is satisfactory, I allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departmental authority. Hence the appellant is before me. 4. # The learned Advocate for the appellants says that this is an export transaction and the objective of the Government is to relieve the burden of taxes in respect of exports so as to make the exports competitive in the international market. That is why Notification No.17/09 was issue so that tax burden could be relieved. Therefore, by asking the appellant to prepare a separate claim under Section 11B in respect of the GTA services, it does not sub-serve the objective of the Government and on this ground alone the order of the appellate authority needs to be set aside. 5. The learned A.R. appearing for the Revenue on the other hand reiterated the findings of the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to such conditions as may be specified in the notification, taxable service of any specified description from the whole or any part of the service tax tenable thereon. (2)......." 8.2. There is no clause barring an assessee from paying tax on exempted services and claiming refund thereafter in the Finance Act, 1994 unlike in the case of payment of duty under the Central Excise Act. In view of the above position, the findings of the lower appellate authority that the assessee could not have claimed refund under Notification No. 17/04 is not correct in law. 9. Accordingly, I set aside the impugned order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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