LAXMI ENTERPRISES Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) APPELLANT is in appeal against the impugned order wherein the refund claim filed by them under Notification 41/07 has been denied by the lower authorities on the premise that these refund orders are not in accordance with Notification 41/07. The brief facts of the case are that the appellant being export house availed the following services namely Technical Testing & Analysis Charges, CHA service, Banking and Financial services.

(2.) HEARD both sides.

(3.) CONSIDERING the fact that the issue has come up before the C.B.E. & C. and vide Circular No. , dated 19 -1 -2010 it has clarified the procedure. As per the said Circular, it is to be seen whether service tax has been paid or not, whether service has been availed by the assessee or not and whether those services are entitled to take refund as per Notification 41/2007 or not.