2018 (12) TMI 73 – CESTAT KOLKATA – TMI – Refund of Service tax – export of goods – N/N. 41/2012-ST dated 29/06/2012 – it was alleged that appellant-assessee has not supported their claim by any evidence to show that all the services used by them have been used only in relation to export of goods and not for any other purpose – co-relation between the services received and utilized in relation to export of goods – Held that:- The services in respect of the said invoices mentioned at the brief fact above are the taxable specified services in terms of the said notification which have been rendered for the export of the said goods for the relevant period of claim and therefore, fulfilled the conditions/requirements of the said notification and the said amount is admissible for refund.
–
An amount of ₹ 4,48,188/- claimed by the said claimant is admissible for refund of Service Tax paid on Taxable specified services in terms of the said notification – refund allowed – appeal allo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
that the appellants are merchant exporter and engaged in the export of Iron Ore. 6. I also find that the Ld. Commissioner (Appeals) has observed that the appellant assessee has not supported their claim by any evidence to show that all the services used by them have been used only in relation to export of goods and not for any other purpose. Further, he has also observed that there is no co-relation between the services received and utilized in relation to export of goods exported during the period for which refund has been sanctioned. 7. On going through the records, I find that the Refund Sanctioning Authority had examined the entire claim of the assessee and after scrutiny of the Documents has observed as under:- On scrutiny of input service bills/invoices against which the said claimant sought for refund pertaining to export made for the said period, the followings are observed: 01. -that the claimant has certified on all the original copy of invoices/bills/challans in terms of par
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r various categories of specified Services in terms of the said notification. The said claimant self-certified that the services pertaining to the said invoices have been received by them and have been rendered for specific shipping bills for export which evidences that the service in respect of those invoices have been used for the export made during the relevant documents and therefore, the said invoices involving Service Tax amounting to ₹ 4,48,188/- satisfied the conditions of the said notification read with Mof, DoR (TRU) Circular No.120/01/2010-ST dt. 19.01.2010 and para VII of circular no.112/06/2009-ST. DISCUSSION & FINDINGS I have carefully gone through the claim for refund of service tax paid on specified services used for export of goods against the shipping bill nos. i) 4352465 dt 08.03.2013 (LEO date 13.03.2013) ii) 4352169 dt.08.03.2013 (LEO Date 13.03.2013) iii) 4432548 dt. 13.03.2013 (LEO Date 14.03.2013) iv) 4297347 dt.0503.2013 (LEO Date 13.03.2013) v) 42973
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
intitial claim i.e. ₹ 4,48,188/- for refund and the amount of rebate available under the procedure specified in paragraph 2 i.e. ₹ 1,91,434/-(FOB value ₹ 285355523- *0.2%) is ₹ 2,56,754/-, which is not less than twenty per cent of the rebate available under the procedure specified in paragraph 2. IV-that from the certification made on all the original copy of invoices/bills/challans, it is observed that the said claimant declared that they have received and used the specified services for export of the said goods by mentioning specific shipping bill nos. as well as taxable specified services. V.-that the said claimant declared that no CENVAT credit of service tax paid on the specified service used for export of said goods has been taken under the CENVAT Credit Rules, 2004. VI.-that the sale proceeds in respect of the said goods have been realized by the exporter in India in Foreign convertible currency in terms of para 4 of the said notification according to Fi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t period of claim and therefore, fulfilled the conditions/requirements of the said notification and the said amount is admissible for refund. Therefore, I find that an amount of ₹ 4,48,188/- (Rupees Four Lakh Forty Eight Thousand One Hundred and Eighty Eight only), claimed by the said claimant is admissible for refund of Service Tax paid on Taxable specified services in terms of the said notification and therefore pass the following order: ORDER I do hereby allow exemption by way of sanctioning am amount of ₹ 4,48,188/- (Rupees Four Lakh Forty Eight Thousand One Hundred and Eighty Eight only), claimed by M/s. S. M. Niryat Private Limited, having registered office at 402, Sagar Trade Cube, 104, S. P. Mukherjee Road, Kolkata-700026 and holder of Service Tax Registration No. AAJCS7460EST001 as refund of whole of service tax paid on taxable specified service for export of goods against shipping bill nos. i) 4352465 dt 08.03.2013 (LEO date 13.03.2013) ii) 4352169 dt.08.03.2013 (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =