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2017 (9) TMI 1436 - CESTAT KOLKATARefund claim - GTA service - denial on the ground that there is no linkage like shipping bill No., bill of lading No., export invoice No., etc. to show that the services are actually used for the goods claimed to have been exported under the specific shipping Bill - The Department's contention is that, the charges have not been incurred close to the date of shipment, and that there is no one to one co-relation with the goods exported - Held that: - It is well-settled that in the Cenvat Scheme there is no requirement to establish a one to one relation between the goods/service and goods exported from amongst the mass of goods. It is noted that the definition of port service is very wide - CBEC Circular DOF No.334/1/2010-TRU dated 26.02.2010, gave clarity in respect of alteration and expansion in the scope of existing services and other significant changes in the Finance Act, 1994 in respect of services provided at the port. In order to remove difficulties, it is clarified that the definition of port service as amended, "that all services provided entirely within the port premises would fall under these services". Thus, any service rendered within the port premises could be treated as port service - Further CBEC Circular No.120/01/2010-ST dated 19.01.2010, in respect of refund of Cenvat Credit of Service Tax to exporter, it is clarified that for the eligibility of refund, the nexus between inputs or input service and the final goods/services has to be loser. There is no requirement of one to one co-relation between inputs and outputs. As the benefit of C.B.E. & C. Circular dated 19-10-2010 and relied upon case laws were not available before the adjudicating authority, the matter is remanded back to the Adjudicating authority to decide the matter on the basis of chartered Accountant’s certificate to establish the co-relation required under N/N. 41/2007-S.T. - appeal allowed by way of remand.
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