9911796707
TMI Blog2016 (9) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER These two appeals are filed by Revenue against order-in-appeal No. YDB(97-98)M-I/2011 dated 12.12.2011. 2. None appeared for the respondent despite notice. Since the issue lies in a narrow compass we take up the appeal for disposal in the absence of any representation from the respondent. 3. Heard learned D.R. and perused the records. 4. Revenue is aggrieved by the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port invoices and bill of lading which are easily co-relatable along with the description of the goods. He has come to a conclusion that condition of Notification No.41/2002 satisfied from the documents. As against such factual findings the appeals of Revenue does not adduce any contrary evidence except for the assertion that the documents are not proper. 5.2 As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition he has allowed the refund of the service tax paid. The first appellate authority has correctly relied upon the decision of the Tribunal in the case of Parameshwari Textiles v. Commissioner of Central Excise - 2011 (22) STR 625 (Tri. Chennai). 5.3 As regards the service tax paid on the services rendered by foreign commission agents for procurement of export order, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments. 5.4 In short we find that there being no dispute as to the export of garments and the services of CHA, technical testing and analysis and foreign commission agent services were availed by the respondent-exporter in respect of the goods exported as also there being contrary evidence brought on record by Revenue, we find that the impugned order is correct, legal and does n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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