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2022 (9) TMI 320 - Service Tax
Refund of service tax paid - specified services used for export of goods - individual shipping bills have to be considered or not - N/N. 41/2012-ST dated 29th June 2012 - HELD THAT:- On perusal of Para 1(c) of Notification, 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 - 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 single claim without going for filing separate claim for each shipping bill - decided in favour of the Appellants.
Refund also denied on the ground that the refund claim which was less than Rs. 500/- could not be allowed as per Paragraph 3(j) of the Notification - HELD THAT:- The Ld. Commissioner (Appeals) have rightly interpreted the condition under Paragraph 3(j) of the Notification and hence, this issue is decided in favour of the Revenue.
Allegation is also that the pre-inspection of excisable goods had been undertaken inside the manufacturer’s plant and such service had not been provided beyond the ‘Place of Removal’ and was therefore, in violation of Circular No. 999/6/2015-CX dated 28th February 2015 - HELD THAT:- On perusal of Notification No. 41/2012-ST dated 29th June 2012 as amended by Notification No. 01/2016-ST dated 03rd February 2016, it is found that specified services means taxable services that have been used beyond the factory or any other place or premises of production or manufacture of the said goods and refund of service tax paid on such specified services are eligible - decided in favour of the Appellants.
Appeal allowed - decided in favor of appellant.