TMI Blog2010 (9) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... der is set aside - ST/440/2009 - A/1446/2010-WZB/AHD - Dated:- 17-9-2010 - Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri M.G. Patel, C.A. , for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. The appellants claimed refund of Rs. 2,30,622/- under Notification No. 12/2005-S.T., dated19-4-05being the service tax paid on input services used in the services exported by them. According to the notification appellant was required to file a declaration describing quantity, value, rate of duty and the amount of duty/tax payable on inputs actually required/description, value and the amount of service tax and cess payable on input services actually required to be used in the taxable services to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. it was held by theApex Courtthat exemption notifications have to be construed strictly and liberal construction which enlarges the term and scope of the notification is not permissible. In the case of Eagle Flask Industries Ltd., it was held that exemption from licencing is extended subject to filing of declaration. It does not result in a situation where non filing of declaration would still render the assessee eligible for exemption. Filing of declaration is not an empty formality or mere procedural requirement. 4. I have considered the submissions made by both the sides. As submitted by the learned Chartered Accountant, the requirement of filing declaration has been given under the heading procedure in the notification. Item No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Eagle Flask Industries Ltd., the notification was not divided into two parts viz conditions and limitations and procedures as done in this notification. As regards the case of Rajasthan Spinning and Weaving Mills the Apex Court observed that liberal construction of a notification should not enlarge the term and scope of the notification. In this case by holding that a procedural lapse cannot be used to deny the substantial benefit to an exporter, the terms and scope of the notification are not being enlarged at all. By taking a stand like this it cannot be said that department shall be made to grant refund where the same was not eligible to any of the assessees. 6. In view of the precedent Tribunal decisions and non applicability of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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