TMI Blog2015 (11) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... services which have been used beyond the place of export of such goods. It is undisputed that in the case in hand, appellant exported the excisable goods and utilized the services for such export and the place of removal in the case in hand is factory gate. It is also undisputed that in some of their clients case, appellant had accepted the terms of delivery of the goods till the door steps of the clients. It would mean that the appellant was responsible for the delivery of the goods in the hands of the appellants clients. Hence services received by the appellant for such activity is eligible for refund under Notification 41/2012-ST - impugned orders to the extent contested before the Tribunal are unsustainable and liable to be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the services were rendered on the goods after they were exported from India, though the contract was for door delivery of goods. 4. Learned Counsel would draw my attention to the fact that the refund claim of an amount of service tax paid as per the provisions of Notification 41/2012-ST dated 29.06.2012 and submit that this Notification specifically grants refund of service tax paid on the specified services which have been used beyond the place of removal for the export of the goods. It is his submission that the appellant has exported the goods and not the services. He would also submit that a similar issue came before the Tribunal in the case of Polyplex Corporation Ltd. - 2015 (38) ELT 821 (Tri. Del.) and the Bench held in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of goods, subject to the extent and manner specified herein below, namely:- Provided that (a) the rebate shall be granted by way of refund of service tax paid on the specified services. Explanation. - For the purposes of this notification,- (A) specified services means- (i) in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods; (ii) in the case of goods other than (i) above, taxable services used for the export of said goods; but shall not include any service mentioned in sub-clauses (A), (B), (BA) and (C) of clause (l) of rule (2) of the CENVAT Credit Rules, 2004; (B) place of removal shall have the meaning assigne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocated in India and the service recipient is also located in India. I find that service provider in India was required to be delivered the goods outside India at the destination of the buyers, the charges on the services have to be formed part of the price of the goods in question. Therefore, I hold that the appellant is entitled to claim refund of service tax on these services. With regard to learned AR s contention that the appellant has never said that the goods sold were under the ownership of the appellant till they reached to foreign buyers. This argument of the learned AR is not acceptable as the ownership of the goods remained with the appellant. 9. In view of the foregoing and in the facts and circumstances of the case, I find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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