2018 (10) TMI 657 – CESTAT HYDERABAD – TMI – Refund claim – service tax paid on CHA Services – expenses incurred by the appellant beyond the place of removal – Case of Revenue that CHA expenses incurred were not in accordance with notification No. 41/2012-ST, dated 29.06.2012 as the CHA expenses were incurred before the place of removal and not after the place of removal and hence the appellant is not eligible for refund.
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Held that:- The amendment to the statutory provisions, vide Finance Act, 2016, has finally put the dispute to rest – Amendment of notification issued under section 93A of Finance Act, 1994 has clarified that refund on such services allowed – refund allowed – appeal allowed – decided in favor of appellant. – ST/30775/2018 – A/31252/201 – Dated:- 1-10-2018 – Mr. P.K. Choudhary, MEMBER (JUDICIAL) For the Appellant : Shri P. Venkat Prasad, Advocate For the Respondent : Shri A.V.L.N. Chary, Superintendent /AR ORDER PER: MR. P.K. CHOUDHARY 1. The facts of the case in
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he latest notification No. 1/2016-ST, dated 03.02.2016, wherein, a new clause has been substituted. It is his submission that the amended notification is very much clear that the input services can be availed within the factory premises or it can be used beyond the place of factory etc. He further submits that notification No. 01/2016-ST (supra) is applicable retrospectively i.e. w.e.f. 01.07.2012 and therefore the appellant is eligible for rebate. 3. Ld. DR reiterates the findings of the lower appellate authority. 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find that the period of dispute is from January 2014 to October 2014. The appellant has claimed refund of service tax paid in respect of the services availed from their Custom House Agents. These services have been utilised for export of their goods viz; Black Galaxy Cutter Slabs, Black Galaxy Polished Granite Slabs. The Asst. Commissioner/Refund Sanctioning Authority had sanctioned the amount. T
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and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Tenth Schedule, on and from and up to the corresponding dates specified in column (3) of the Schedule, and accordingly, any action taken or anything done or purported to have taken or done under the said notification as so amended, shall be deemed to be, and always to have been, for all purposes, as validly and effectively taken or done as if the said notification as amended by this sub-section had been in force at all material times. (2) Rebate of all such service tax shall be granted which has been denied, but which would not have been so denied had the amendment made by sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), an application for 2 the claim of rebate of service tax under sub-section (2) shall be made within the period of one month from the date of commencement of the Finance Act, 2016. Statuto
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