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Jain Irrigation Systems Ltd. Versus Commissioner of Central Excise, Mumbai

2015 (11) TMI 972 - CESTAT MUMBAI

Denial of refund claim - refund denied of an amount of service tax paid for the services rendered by the service providers at the place of destination - whether the appellant is eligible for refund of service tax paid on various services which were availed by them in respect of the terminal handling charges, inland haulage service and other documentation charges incurred for the goods on reaching the port of destination - Held that:- It can be seen from the above reproduced portion of the clause .....

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lients. 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. - Decided in favour of assessee. - Application No. ST/MA(Ors.)/94578/15 & Appeal No. ST/89895 and 89901/14 - Final Order Nos. A/3580-3581/2015-WZB/SMB a .....

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2. Heard both sides on 27th and 28th October 2015 at length. 3. On perusal of the records I find that the issue that falls for consideration is whether the appellant is eligible for refund of service tax paid on various services which were availed by them in respect of the terminal handling charges, inland haulage service and other documentation charges incurred for the goods on reaching the port of destination. The appellant was granted refund of an amount of service tax paid which were receive .....

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t 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. .....

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the adjudicating authority as well as the first appellate authority. 6. In order to come to a conclusion, the relevant provisions of Notification 41/2012-ST needs to be visited hence they are reproduced. G.S.R. ___ (E).- In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 52/2011 - Service Tax, .....

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nafter referred to as the exporter) and used for export 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) .....

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rvices 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 .....

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