9911796707
TMI Blog2017 (2) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order-in-appeal dated 16.11.2010. The appellant filed a refund claim for refund of service tax paid on specified services used for the export of manufactured goods during the period Jan. 2009 to March 2009. Such refund have been claimed under Notification No. 41/2007 dated 6.10.2007. The original authority as well as the Commissioner (Appeals) in the impugned order rejected the refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r must be done in cash. Thus it was held that payment of service tax on reverse charge mechanism by utilising Cenvat credit cannot be considered to be payment of service tax for the purpose of the exemption Notification No. 41/2007. Reliance placed on Rule 5 of the Import of Service Rules,2006. 2. Aggrieved by the rejection of refund, the present appeal has been filed. 3. With the above backgrou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , I find that rejection of such service tax payment is not justified. Accordingly, the same is required to be allowed in terms of Sr. No. 14 of the Notification No. 41/2007. 5. Service tax amounting to Rs. 1,31,424/- has been rejected in respect of foreign commission agent service. Such service tax has been paid by making use of the balance available in the Cenvat credit. Revenue has objected to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at payment of service tax is allowable when paid from Cenvat credit account. There can be no case for rejection of such refund claim made under Sr. No. 15 of the Notification No. 41/2007. Accordingly, I hold that refund is allowable, 7. In view of the above discussions, the impugned order is set aside and appeal allowed with consequential benefit to the appellant. (Dictated & pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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