9911796707
TMI Blog2014 (8) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... therein and which were received in relation to export of goods. The services in respect of which the appellants have claimed the impugned refund are not listed in either of the two notifications. The appellants have not been able to give any evidence that the refund claimed by them is in respect of services which are listed in these notifications. It needs to be mentioned here that it being a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,873/- in terms of Notification No. 41/2007-S.T., dated 6-10-2007. This refund was claimed on the ground that this amount of Service Tax was paid in relation to the export of goods. The said claim was rejected by the adjudicating authority on the ground that none of the services in respect of which the refund has been claimed are covered for the purpose of the refund under Notification No. 40/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the refund claimed by them is in respect of services which are listed in these notifications. It needs to be mentioned here that it being a case of refund, the onus is on the appellants to show that they are eligible for refund and evidently the appellants have failed to discharge that onus. Thus, we do not find any merit in the appeal and the same is therefore rejected. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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