M/s. S.M. Niryat Pvt. Ltd. Versus CGST-Kolkata
Service Tax
2018 (12) TMI 73 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 21-8-2018
Appeal No. ST/75952/2018 – FO/76526/2018
Service Tax
SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL)
Shri Dilip Kumar Singh, CA for the Appellant (s)
Shri S. Mukhopadhyay, Suptd. (A. R.) for the Revenue
ORDER
PER SHRI P.K. CHOUDHARY
Heard both sides and perused the appeal records.
2. I find that the Assistant Commissioner of Service Tax Division-III Service Tax Commissionerate, Kolkata vide OIA No. 14/ST/DIVIII/ Kol/2014-15 dated 02/04/2014 had allowed the exemption by way of sanctioning an amount of Rs. 4,48,188/- claimed by the appellant as refund of whole of Service Tax paid on taxable specified services for export of goods against Shipping Bills in terms of Notification No. 41/2012-ST dated 29/06/2012 as amended.
3. The Revenue filed appeal before the First Appellate Authority.
4. The Ld. Commissioner (Appeals) allowed the
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gs are observed:
01. -that the claimant has certified on all the original copy of invoices/bills/challans in terms of para-3(h) of the said notification, since the amount of claim i.e. Rs. 4,48,148/- for refund is 0.47% of the total FOB value amounting to Rs. 95717088/- which is below 0.50% of the declared FOB value of export.
02. -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 chipping bill nos. as well as taxable specified services.
03. -that from the certification made on all the original copy of invoices/bills/challans and in the declaration made in the Form- A1, it is observed that the said claimant declared that they have actually paid the service tax on the specified services to the respective service providers.
04. -that the said claimant sought for refund of whole of service tax amo
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) iii) 4432548 dt. 13.03.2013 (LEO Date 14.03.2013) iv) 4297347 dt.0503.2013 (LEO Date 13.03.2013) v) 4297347 dt. 05.03.2013 (LEO Date 13.03.2013) vi) 4298180 Dt.05.03.2013 (LEO Date 13.03.2013) along with all the documents furnished by the said claimant in support of their refund claim of service tax under Notification No.41/2012-ST dated 29.06.2012 and my findings are:
I.-that the said claimant filed the claim for refund of Service Tax paid on taxable specified service for export on 14.02.2014 for an amount of Rs. 4,48,188/- which I find has been filed within the stipulated time limit in terms of the said notification.
II.- that the said claimant has certified on all the original copy of invoices/bills/challans in terms of para-3(h) of the said notification, since the amount of claim i.e. Rs. 4,48,188/- for refund is 0.47% of the total FOB value amounting to Rs. 95717088/- which is not more than 0.50% of the declared FOB value of export.
III-that the said claimant filed their clai
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eign convertible currency in terms of para 4 of the said notification according to Final Commercial Invoice.
VII.-that the said claimant declared in their letter regarding non-availment of electronic refund of service tax from customs as per the said notification.
VIII.-that the said claimant submitted the claim papers accompanied by relevant documents and co-relation and nexus between input services and exports made for the said period of claim for refund as well as payment of Servie Tax made by them has been established in terms 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 dt. 12.03.09.
IX-that the claimed amount of Rs. 4,48,188/- as refund of Service Tax paid on taxable specified services provided, as detailed at Annexure-A of the brief fact above, I find that services in respect of the said invoices mentioned at the brief fact above are the taxable specified services in terms of the said no
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