2016 (2) TMI 969

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..... re is no dispute as to that respondent had not claimed any duty drawback of the service tax paid on the services nor there is any evidence that respondent assessee had claimed exemption of refund of service tax paid on services. We find that these services are included in the services those are eligible for availment of credit, if they are used in manufacturing of exported goods. In our considered .....

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..... ndling Charges which were incurred by the respondent for the export of their goods. The adjudicating authority after issuing a show cause notice, following the Board s Circular No. 112/06/2009-S.T., dated 12-3-2009 sanctioned the refund to respondent assessee. The Commissioner of Central Excise, invoking provision of Section 84 of the Finance Act, 1994, reviewed the order of the adjudicating auth .....

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..... ax liability on the part of services provider; there is no dispute as to that respondent had not claimed any duty drawback of the service tax paid on the services nor there is any evidence that respondent assessee had claimed exemption of refund of service tax paid on services. We find that these services are included in the services those are eligible for availment of credit, if they are used in .....

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