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TMI Blog2017 (9) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... ath Shukla (Advocate) for Respondent ORDER The issue in this appeal by Revenue is whether the respondent is eligible for refund of Service Tax paid on the 'business auxiliary service' availed for export of goods that had been denied by the Adjudicating Authority on the ground of time bar, which has been allowed by the learned Commissioner (Appeals), observing that there is no scheme with the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of deposit of tax, the respondents claim cannot be held as time-barred in the light of the explicit provisions of Section 11B of the Central Excise Act. 2. Being aggrieved the Revenue is in appeal on the ground that there is clear cut provision of six months time limit under para-2(e) of Notification No. 41/2007-ST dated 06/10/2007 (as amended), with no provision for its relaxat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exporter has to pay the tax on the services availed by making payment to the service provider and thereafter only the exporter can claim refund. Thus, I hold that the ruling of Hon'ble Delhi High Court in Sony India Ltd. (supra) is squarely applicable and there is no merit in the appeal of Revenue. Accordingly, this appeal is dismissed. I further direct the Adjudicating Authority to issue the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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