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TMI Blog2015 (10) TMI 2191X X X X Extracts X X X X X X X X Extracts X X X X ..... r short, "FTP 2009-14"). As a consequence, the Petitioner has also prayed for a writ of mandamus seeking a direction against the Respondents to forthwith issue the Duty Credit Scrips as per their Applications dated 26th March, 2015 (Exh 'B' to the Petition). 3. According to the Petitioner, they are entitled to the Duty Credit Scrips under the FTP 2009-14 on the basis of a decision of the Delhi High Court in the case of Yum Restaurant India Pvt Ltd Vs. Union of India & Ors decided on 27th January, 2015. It is the case of the Petitioner that by not issuing the Duty Credit Scrips, the Respondents are denying the benefits granted under the SFIS and exposing the Petitioner to payment and liability of customs duty, although the Petitioner is lawfully entitled to avail of the aforesaid benefits. It is in these circumstances that the Petitioner has approached this Court in its extraordinary, equitable and discretionary jurisdiction under Article 226 of the Constitution of India. 4. The Brief facts of the case are that the Petitioner is a Public Limited Company, registered under the Companies Act, 1956, and incorporated in the year 1979, having its registered office at the address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided on 17th August, 2015. On perusing the aforesaid decision as well as the contentions raised in the present Writ Petition, we find that the same arguments that have been canvassed before us, were also put forth by the parties in the case of Naman Hotels Private Ltd. Writ Petition No.33 of 2015 and other connected Writ Petitions decided on 17th August, 2015. After considering these very same arguments [including the decision of the Delhi High Court in Yum Restaurant's Case (Supra)], by an elaborate and reasoned order, the aforesaid contentions were negated. In this regard, it would be appropriate to reproduce paragraphs 36 and 37 of the decision in Naman Hotels Private Ltd.1, which read as under:- "36. A perusal of these paras would denote that object of SFIS is to accelerate growth in export of services so as to create a powerful and unique 'Served From India brand,' instantly recognized and respected worldwide.' We are in agreement with Mr.Jetley learned Counsel that the object which is sought to be achieved would be only by encouraging those entities and conferring benefits and giving incentives to such companies who create an Indian brand. This is theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot granted the same cannot claim any parity. Hence, in the absence of a vested right and only on the strength of a particular treatment of such cases in the past, no plea of violation of constitutional mandate enshrined in Articles 14 and 19 (1) (g) can be accepted. and Therefore, the word 'Entitlement'as is found in paragraph 3.12.4 is important. That Service providers of services listed in Appendix 41 of HBP Volume 1 would alone be eligible and such eligible service providers will be entitled to Duty Credit Scrip equivalent to 10% of free foreign exchange earned during current financial year from 1st January 2011 and for services rendered prior to 1st January, 2011, Appendix 10 of HBP Volume 1 would be applicable. SFIS benefit will be allowed on the Net Foreign Exchange earned is what is stated to be in paragraph 3.12.4 and by reference to that alone it will not be proper to hold that the object and purpose sought to be achieved is of augmenting foreign exchange reserves. That surely is not the intent while giving reward/incentive and making a scheme in that behalf to be implemented by the Directorate General of Foreign Trade. It is framed under the Foreign Trade Policy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o any other country; (ii) Supply of a 'service' from India to service consumer of any other country in India ; (iii) Supply of a 'service' from India through commercial or physical presence in territory of any other country; (iv) Supply of a 'service' in India relating to exports paid in free foreign exchange or in Indian Rupees which are otherwise considered as having being paid for in free foreign exchange by RBI. 37. A bare reading of the same would indicate that persons providing a service from India to any other country, from India to service consumer of any other country in India, supply of a service from India through commercial or physical presence in territory of any other country, supply of a service in India relating to exports paid in free foreign exchange or in Indian rupees as having being paid for in free foreign exchange by RBI are all referred to. It is to promote a unique 'Served from India brand instantly recognized and respected world over that the definition has been worded accordingly. If the main object and purpose sought to be achieved, on which emphasis is placed is noted, then, only as a corollary or analogy to the main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Health care Institutions like equity participation donations etc (However, remittances received on account of medical treatment, surgery, testing, consultancy and health care provided by the institution shall be eligible;) (d) Foreign exchange turnover by Educational Institutions like equity participation, donations, etc (However remittances received on account of the course fees and consultancy provided by the institution shall be eligible); (e) Export turn over relating to services of units operating under SEZ/EOU/EHTP/STPL/BTP schemes or supplies of services made to such units; (f) Clubbing of turnover of services rendered by SEZ/EOQ/EHTP/STPL/BTP units with turnover of DTA service Providers; and g) Exports of Goods (h) Foreign Exchange earnings for services provided by Shipping Lines Service providers from plying from any country X to any country Y routes not touching india at all. 'Served from India Scheme' is a policy and that is set out in Chapter 3 of Foreign Trade Policy. The application for grant of Duty Credit Scrip has to be made to whom, with what details and the forms which are required to be filled in for evaluation of duty credit Scrip entitlem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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