TMI Blog2022 (9) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... of specified services used for such export have to be furnished - Para 3 of the Notification does not impose any condition which requires the claims to be filed shipping bill wise. Further, the total amount of service tax paid which is claimed as rebate has to be shown in figure and as a percentage of total FOB value in shipping bill. This goes on to show that it is not shipping bill specific when more than one shipping bills are involved in a claim. Therefore, there is no requirement to determine FOB value shipping bill wise to determine the formula under Para 1(c) or Para 3 of the Notification. On reading Para 1 in conjunction with para 3, it is evident that rebate under Para 3 may be claimed for more than one shipping bill in a singl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and issues in the above appeals are similar and hence, they are taken up together and being disposed by this common order. 2. The brief facts in these appeals are that the Appellants had submitted their respective refund claims for refund of Service Tax paid on specified services used for export of goods under certain Bills of Entry as per Notification No. 41/2012-ST dated 29th June 2012. 3. The respective Adjudicating Authorities found the refund claims preferred by the Appellants to be in order and that the conditions/requirements under Notification No. 41/2012-ST dated 29 th June 2012 had been fulfilled by the Appellants. Accordingly, the Adjudicating Authorities sanctioned the refund amounts, as claimed by the Appellants. Aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, it is amply clear that rebate may be claimed on the service tax actually paid on any specified service used for export of goods as per the procedure specified under Paragraphs 2 and 3 of the Notification. Further, on perusal of Para 1(c), a claim may contain one shipping bill or more than one shipping bill, however, no restriction has been imposed on the number of shipping bills to be covered in each claim. The only requirement is that the details of shipping bills vis-a-vis the details of goods exported and details of specified services used for such export have to be furnished. Further, it was observed that in Form A-1, details of shipping bill/bill of export, details of goods exported, details of specified services used for export of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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