2013 (11) TMI 47

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..... his case is August - September, 2009, the impugned services was inserted in the Notification 17/2009 vide Notification 40/2009 with effect from 30.09.2009 is also not in dispute. In these circumstances, I find that the notification would not be available to the applicant for grant of refund of service tax. Thus, revenue has been able to make out a case for staying the operation of the ld. Commissi .....

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..... f August and September 2009 on 21.07.2010. The lower adjudicating authority rejected the refund claim on the ground that the notification provided refund of duty paid on service tax paid on certain services used for export of goods pertaining to sub-clause of (105) of section 65 of Finance Act, 1994, the lower adjudicating authority rejected the refund claim. Appellant challenged the same before t .....

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..... er, 2009, the impugned services was inserted in the Notification 17/2009 vide Notification 40/2009 with effect from 30.09.2009 is also not in dispute. In these circumstances, I find that the notification would not be available to the applicant for grant of refund of service tax. Thus, revenue has been able to make out a case for staying the operation of the ld. Commissioner(Appeal)'s order and the .....

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