9911796707
TMI Blog2014 (12) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Precision Controls (2004 (7) TMI 498 - CESTAT, CHENNAI) relied upon by the Revenue relates to export of goods and refund under the Central Excise Rules, 1944 and the same is not applicable in the facts of the present case. Thus, the appeal of the Revenue is dismissed - Decided against assessee. - Appeal No. ST/450/11 - Final Order Nos. A/1394-1395/2014-WZB/C-IV(SMB) - Dated:- 4-9-2014 - Anil Choudhary, J. For the Appellant : Shri B.K. Iyer, Supdt. (AR) For the Respondent : Shri Shyam Ramadi, Adv JUDGEMENT Per: Anil Choudhary: This appeal by Revenue is against Order-in-Appeal No. MI/AV/132/2011 dated 10.3.2011 passed by the Commissioner of Central Excise (Appeals)-IV, Mumbai-I. 2. The brief facts are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endered by the appellants as he himself states that fabrication drawing squarely fell under the definition of taxable services. He also does not dispute that the services were rendered to their clients outside India except in cases of Central Warehousing Corporation which services were rendered to SEZ, Mundra. The appellants have also produced inward remittance details in token of evidence that the remittance were received in convertible foreign exchange. I have also seen the invoices which have been produced by the appellants alongwith the paper book. Each of the invoices specifically lists out the total charges and the Service Tax paid thereon separately. There is no doubt therefore that export of services has taken place. The adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2005 or even under Section 11B wherein exports are excluded from the purview of doctrine of unjust enrichment. The findings of the adjudicating authority therefore cannot be sustained. 4. Being aggrieved, the Revenue have filed the present appeal before this Tribunal on the ground that by virtue of Section 83 of the Finance Act, 1994, the provisions of Section 11B of the Central Excise Act are applicable to Service Tax which provides for filing of refund claim within one year from the relevant date. Further, by virtue of explanation to Section 11B, refund includes rebate. It is further urged that the provisions of Section 11B override the provisions of Notification No. 11/2005-ST and reliance was placed on the ruling of this Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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