TMI Blog2015 (3) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Ashok Jindal: The appellant is in appeal against the impugned order denying the refund claim on the premise that the appellant has failed to comply with the condition of the Notification No. 41/2007-ST dated 06.10.2007. 2. Brief facts of the case are that the appellants are exporters of the goods and during the course of export they availed certain services such as Documentation, Terminal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue came before the Tribunal in the case of Indoworth (India) Ltd. vs. CCE Nagpur - 2012 (25) STR 78 (Tri Mum) wherein the invoices issued by the service provider who are registered under Business Auxiliary Services and the assessee sought refund of the tax paid on these services. The Tribunal held that in case of taxable services received and used for export does not required verification of regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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