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TMI Blog2017 (4) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... s being satisfied about the eligibility of refund of Service Tax paid on such services, allowed their Appeal which has been followed by the Adjudicating Authority in its order dtd 08.4.2011 - the matter needs to be remanded to the Original Authority to decide the issues afresh - appeal allowed by way of remand. - ST/380-385/2010 - A/10487-10492/2017 - Dated:- 22-2-2017 - Dr. D.M. Misra, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on export of their finished goods they filed refund claim of Service Tax paid on Input Services viz., CHA Service, GTA Service, Business Auxiliary Service (Commission Agent), Banking and other Financial Service and Courier Service, used in or in relation to the manufacture of export goods in terms of Notification No. 41/2007-ST dt 06.10.2007 as amended. The Adjudicating Authority has denied th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has allowed their appeal vide OIA No.345-347/2010/(Ahd-1)CE/MM/Commr(A)/Ahd dt 7.10.2010. It is his contention that the said order has been accepted by the Dept. and appeal has not been filed against the said Order. Further, he submits they are in possession of all documents and can satisfy the authorities below about fulfilment of all the conditions. Hence, they requested that the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed their Appeal which has been followed by the Adjudicating Authority in its order dtd 08.4.2011. Therefore, in my view, the matter needs to be remanded to the Original Authority to decide the issues afresh keeping in view of the observations of the Ld Commissioner (Appeals) in its subsequent order dtd. 07.10.2010, which has been accepted by the Dept. In the result, the matter is remanded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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