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2018 (4) TMI 614 - AT - Service TaxRefund of service tax - service tax paid on specified services which have been used in export of goods - duty free shop in the departure terminal at Delhi International Airport - denial on the ground that since the Respondent is not an exporter, hence not eligible for the refund - N/N. 41/2012 – ST dt. 29.06.2012 - Held that: - There is no dispute that the goods were not cleared for home consumption, warehouse transfer or any other purpose but to International passenger for taking the goods outside India at departure terminal. Hence it is clear that the clearance was made for export of goods only. In terms of Para 3.3 of the Standing order dt. 03.03.2008 and Para 4.3 of Public Notice dt. 27.02.2006 it has been clarified that for the purpose of Section 69 the sales voucher/ bills issued by the assessee to the passenger shall be deemed to be shipping bill u/s 50 of the Act for the purpose of export and further that the goods can only be sold to international passenger. Hence it has to be accepted that the sale of goods at Duty free Shop at the departure terminal is exports. The shop, known as ‘ Indian Gourmet’, is located only at the terminals of Mumbai International Airport, for which separate invoice was raised by the Mumbai International Airport Ltd to the Respondent. In such case, the Respondent is eligible to avail rebate of whole amount of service tax charged on rent amount - Further, in case of Delhi International Airport, the shop is located only at the departure terminal and, therefore, the Respondent is also eligible for the full rebate. Further, in case of processing / settlement charges charged by the bank for the card purchases made by the international passenger at the departure terminals at Mumbai, since the charges pertain to only departure terminal, therefore in such cases also the Respondent is eligible for full credit. Whether the balance service tax levied in respect of duty free shop located in Mumbai is available to what extent? - Held that: -once it is established that the agreement made to MIAL is in the nature of rent for use of space and nothing else, the appropriate method of apportionment between the arrival and departure area would be on the basis of the usage of space, i.e. area occupied for the shops at the respective terminals - appellant have correctly arrived at the service tax in respect of input service attributable to the departure terminal. Scope of CA certificate - certificate is based on various riders - The certification has been done based on their professional guidelines and the certificate is given in accordance with the Guidance Note on Audit Reports and Certificates for the Special Purposes (Guidance Note) issued by the Chartered Accountants of India - the auditors are not required to check the compliance with the customs, excise or service tax nor are they expected to carry out a statutory audit . Hence, the objection raised by the Revenue does not in any way debar the Respondent from claiming the rebate and their refund claim cannot be rejected on the above ground. Appeal dismissed - decided against Revenue.
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