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2022 (4) TMI 734 - AT - Service TaxRefund claim - the two numbers of export invoices against single shipping bill has been submitted by the claimant, but the invoice details as given in the shipping bill do not match - violation of provision of Para (1) of the said Notification No.41/2012-ST dated 29.06.2012 - HELD THAT:- The export was made through M/s MMTC Ltd. which was the statutory provision in the Trade Policy, Schedule-II SL. 80 and the money be realized after the export of the goods. The service tax paid in terms of the services utilized in the export of goods to be claimed as Refund. It is also found that the Role of M/s MMTC Ltd. as intermediary is only because of the restriction imposed in the Foreign Trade Policy schedule-II, SL. 80 which states that the Manganese Ore to be exported through MMTC Ltd. The restriction imposed in respect of Manganese ore is governed by the Section 3 of the Import and Export (Control) Act, 1947. It is apparent that the Appellant submitted invoices on which certification has been done in terms of para 3(k) of the said notification regarding co-relation and nexus between input services and exports made for the said period of claim for refund as well as payment of Service Tax made by them - all the exports as mentioned above are Third party Exports have been made through Visakhapatnam Port through MMTC Limited as per the export policy of canalized items. It is apparent that M/s MMTC Ltd. stands indemnified that export to be made through them and M/s S. K. Sarawagi & Co. Pvt. Ltd. (the Appellant herein), is the owner of the goods, is not allowed to export directly under Section 2 (20) of the Customs Act, 1962 as well as under the definition of ‘exporter’ in the Foreign Trade Policy, 2009-14 under Chapter 9.26 - the role of M/s MMTC Ltd. in the export of Manganese Ore, is a compulsion to be observed by the Appellant and it is not by choice which has led to the present dispute - the Appellant declared that no CENVAT Credit of service tax paid on the specified service used for export of said goods has been taken under CENVAT Credit Rules, 2004. That the appellant have submitted the invoices issued in the name of the exporter duly certified as prescribed in the said notification in terms of Para 3 (j) & (k) of the said Notification. The impugned order is set aside - Appeal allowed - decided in favor of appellant.
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