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TMI Blog2016 (10) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... er, only the debit notes stands produced by the assessee and there is no evidence that service provider has deposited the dues with the revenue, justified? - Held that: - N/N. 41/2007-ST dated 06.10.2007 provides exemption to exporters from payment of service tax on the services utilized for export purpose. Said exemption is available by way of refund of service tax originally paid by the exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the export of the goods the refund would be allowable. Appeal disposed off - matter remanded to the original Adjudicating Authority for fresh examination of the documents produced by the assessee and to decide upon their refund claim accordingly within a period of three months. - Appeal No. ST/283/2010-CU(DB) - ORDER NO. ST/A/53671/2016-CU(DB) - Dated:- 16-9-2016 - Ms. Archana Wadhwa, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect registration number, are without pan card number of the service provider, only the debit notes stands produced by the assessee and there is no evidence that service provider has deposited the dues with the revenue. 3. Explaining on the above grounds, Ld. Advocate submits that no refund claim stands denied on the ground of production of debit notes, even though the original adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services utilized for export purpose. Said exemption is available by way of refund of service tax originally paid by the exporter. As such the fact which is required to be examined by the authorities below being such refund claim is to be emphasized in the nature of the services have not been utilized for export purpose. As long as the assessee produces the documentary evidence (in whatever s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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