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2022 (7) TMI 1179 - AT - Service TaxRefund of service tax paid - input services utilised for export of goods made under 26 shipping bills of export - benefit of provision 3 (h) of Notification No.41/2012-ST dated 29.06.2012 - the ld.Commissioner (Appeals) observed that the exporter should be registered with the Export Promotion Council and being registered with “The Solvent Extractors’ Association” of India, which is a Trade Promotion Organisatiion (TPO), would be of no help in getting the benefit of the said Notification - HELD THAT:- The Deputy Commissioner of Service Tax has passed a detailed order incorporating shipping bill numbers, date, name of service provider, invoice numbers etc. and in short, he has gone through all the documents and has discussed the conditions of the said Notification or eligibility of refund claim and after making point-wise observation and has finally sanctioned the refund. It can be seen that there is no dispute as to the fact that the goods were exported by the appellant-assessee. Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified services pertaining to export activity, in terms of the broad scheme of refund under Notification No. 41/2012-S.T. as amended with clarifications, refund must be granted to the exporter - the order passed by the Learned Commissioner (Appeals) cannot be sustained as substantive benefit should not be denied to an assessee if the conditions are fulfilled. It would not be out of place to mention that the sole intention of the Government to bring out these rebate schemes is to promote the Indian exporters to enjoy a level playing field and to compete with the exporters of other countries in the global market. Further, it is not the intention of the Government to export taxes, hence after much research these schemes have been notified and if the refund claims are rejected on such flimsy grounds, it defeats the very purpose of rebate schemes and traps the exporters under unnecessary litigations. Appeal allowed.
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