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2018 (3) TMI 1723 - CGOVT - Service TaxRebate claim - export of goods - inspection services not used beyond the place of removal of goods for export of goods - N/N. 41/2012-S.T., dated 29-6-2012 - Held that:- The applicant has not claimed anywhere that the inspection services were used in respect of the exported goods beyond factory and instead it has been unambiguously accepted in grounds of application at Sl. No. (B) that the inspection services are rendered after the manufacture of the goods but before the removal of the same from the factory from which it is explicit that the inspection service was used within the factory only and not beyond the factory. As a result, it is not a specified service in terms of Notification No. 41/2012-S.T. for the purpose of getting rebate of service tax paid on the specified services - rebate cannot be granted. Liability of interest on erroneously granted rebate - Held that:- The Government does not find any fault in the order of the Commissioner (Appeals) as under Section 73(3), read with Explanation 1, interest under Section 75 on erroneously refunded Service Tax is payable - demand of interest upheld. Revision application rejected.
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