Home Case Index All Cases Service Tax Service Tax + CGOVT Service Tax - 2018 (8) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1404 - CGOVT - Service TaxRebate of Service Tax - N/N. 41/2012-S.T. - denial of rebate on the ground that it is not technically possible at this point of time as the electronic Shipping Bills have been filed by the respondent and once the electronic Shipping Bills are filed by the respondent without declaration as per Para 2(d) of the N/N. 41/2012-S.T., dated 29-62012, the refund cannot be filed or sanctioned. Held that:- While the rebate of Service Tax under Para 3 is normally rejectable for noncompliance of the condition stipulated in Proviso (c) of Notification No. 41/2012S.T. when the exporter is in a position to exercise either of the two options freely and effectively, the Government is of the considered view that the said condition in Proviso (c) is not meant for rejection of the rebate claim of the exporter when they were not having the option to file rebate under Para 2 at all for no fault on their part - The Commissioner (Appeals) in his order has clearly recorded that the EDI facility in the customs formation was not functional and it has not been denied anywhere in the revision application also. Further in case disbursement of rebate of Service Tax under Para 2 is not technically feasible at this juncture as claimed by the applicant, the rebate of service tax may be given under Para 3 on the basis of actual Service Tax paid by the respondent for which the applicant cannot have any technical difficulty at present. But it is not fair at all to hold a view in this case that the rebate of service tax will not be granted under both the Paras of the notification even when the respondent has undeniably exported the goods by using taxable input services for export of the goods. Revision application disposed off.
|