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2016 (5) TMI 941 - AT - Service TaxRefund claim - Notification No. 41/2007-ST and 17/2009-ST - Claimed drawback in respect of export of goods and at the same time they have claimed refund under Notification No. 41/2007-ST - period January, 2008 to September, 2008 - Held that:- as per the notification 41/2007 there is a condition that refund claim under this notification was not admissible if the assessee claims the drawback in respect of export of goods. This condition was removed w.e.f. 18/11/2008 therefore the condition of non claiming of drawback was prevailing during the relevant period therefore, the appellant are not entitle for the refund for the relevant period. Refund claim - no co-relation between export of goods and input service - Held that:- prima facie, it appears that co-relation between input service and export goods is clearly established therefore on this ground refund could not have been rejected. However it appears that both the lower authorities have not carefully examined the documents. Refund claim - Technical Testing and Analysis Services - Held that:- the description of the goods and quantity are matching with the service providers invoices. The contract between the appellant and foreign buyer clearly indicates that testing to be carried out through SGS is on record therefore refund was wrongly rejected on these services. Refund claim - Port Services - Held that:- the Circular dated 12/3/2009 and the judgment in the case of Commissioner Vs. Adani Enterprises Ltd [2014 (11) TMI 973 - GUJARAT HIGH COURT] and SRF Ltd Vs. Comm of C. Excise Jaipur-I [2015 (9) TMI 1281 - CESTAT NEW DELHI] support the claim of the appellant therefore it needs to be re-considered by the Adjudicating authority. Refund claim - C&F Services - Held that:- container number/shipping bill number and export invoice number are appearing on the bills of service provider, this is sufficient to establish the nexus between input service and the export goods. Refund claim - Foreign Commission Service - Held that:- refund should not have been rejected only because it is pertaining to the period prior to period of export of service. There is no dispute that foreign commission exclusively related to the export of goods. It is also not in dispute that in respect of same amount of service tax appellant have not claimed refund earlier, therefore the appellant is prima facie entitle for the refund of service tax. Refund claim - Insurance of Storage of goods - Held that:- appellant's submission is that the storage of goods is exclusively for export of goods as they do not have domestic clearance therefore refund on insurance services is prima facie admissible. Refund claim - Storage of Warehousing - the submission of the appellant is that even though the storage expenses is beyond the period of export but the warehouse was taken on rent for the purpose of export only. It is pertinent that this warehouse was taken at Krishnapattam Port only therefore by any stretch of imagination it cannot be said that warehouse was taken for any purpose other than export therefore I am of the view that Storage and warehouse services is admissible. Refund claim - Transportation Services - LRs were not submitted - Held that:- the appellant in their submission shown that RSs are available and they have submitted summary of GTA service tax paid thereon therefore found correct. - Appeal disposed of by way of remand
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