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TMI Blog2018 (12) TMI 1800X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the exported services is admissible under Section 11B of the Central Excise Act. This legal postulation that the respondent was not required to pay any service tax on the exported services is not questioned by the applicant also in their revision application. Instead the applicant has only stressed that no rebate of service tax could be granted from 1-7-2012 as no Notification providing for rebate of service tax is available from the said date even when Commissioner (Appeals) has not allowed any rebate of service tax. The Order-in-Appeal is manifestly relating to refund of service tax and not the rebate of service tax which can be granted only if a Notification issued by Central Government authorizes in respect of export of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Noida (hereinafter referred to as the applicant) against the Order-in-Appeal No. NOI-EXCUS-001-APP-1526 to 1528-17-18, dated 29-12-2017, passed by the Commissioner of Central Excise (Appeals), Noida, whereby the appeal of the respondent, M/s. Adobe Systems India P. Ltd., Noida, accepting their eligibility for refund of service tax paid on the exported services has been allowed. 2. The revision application is filed mainly on the grounds that rebate of services is no longer available w.e.f. 1-7-2012 as no Notification providing rebate of service tax in respect of exported services is available, Rule 6A of the Service Tax Rules does not cover rebate of output taxes and the Notification No. 39/2012, dated 20-6-2012 provides for rebat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the Commissioner (Appeals) has allowed the respondent s appeal vide aforesaid OIA by accepting the fact that the respondent was not required to pay any service tax on the exported services and the refund of service tax wrongly paid on the exported services is admissible under Section 11B of the Central Excise Act. This legal postulation that the respondent was not required to pay any service tax on the exported services is not questioned by the applicant also in their revision application. Instead the applicant has only stressed that no rebate of service tax could be granted from 1-7-2012 as no Notification providing for rebate of service tax is available from the said date even when Commissioner (Appeals) has not allowed any rebate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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