TMI Blog2016 (1) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... c can be followed for Notf No. 5/2006-CE(MT) where such simplification of Notf No. 17/2009-ST may not be available. As the benefit of CBEC Circular dt 19/10/2010 and relied upon case laws were not available before the adjudicating authority, the matter is remanded back to the Adjudicating authority to decide the matter on the basis of Chartered Accountant’s certificate to establish the co-relation required under Notf No. 41/2007-ST - Matter remanded back. - Appeal No. S. Tax-App No. 385/2012 - ORDER No. FO/A/75677/2015 - Dated:- 6-11-2015 - Shri H.K.Thakur, Member(Technical) For the Petitioner : Shri Lachman Samtani, Consultant For the Respondent : Shri S. Nath, A.C, A.R ORDER Per Shri H.K.Thakur This appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case laws of Jumbo Mining Ltd Vs CCE Hyderabad [2012 (26) STR 525 (Tri-Bang)] and East India Minerals Ltd Vs CCC, CUS ST, Bhubaneshwar [2012 (27) STR 18 (Tri-Kolkata)] where similar refunds were allowed. 3. Sh. S. Nath AC (AR) appearing on behalf of the Revenue argued that though no condition has been prescribed for Port Services under Circular No. 2 of Notf No. 41/27-ST dt 6/10/2007 but it has to come out of the duty paying document that the Services rendered are Port Services to which quarter shipping bill relates. That in the absence of any such indication it can not be accepted whether the Services rendered was an admissible Service or not under Notf No. 41/2007-ST. Regarding refund admissibility with respect to GTA Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. 4.1. So for as admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by CESTAT in the case of Jumbo Mining Ltd Vs CCE Hyderabad (Supra) by making following observations in Para 6/2 as follows;- 6.2 It is not disputed that the exported goods are transported from the appellant s factory to kakkinada Port directly. In view of the peculiar nature of the goods. The entire consignments convered by one Shipping Bill cannot be transported by a single lorry, as an export consignment is in the order of 6000 to 8000 tonnes. Therefore, it requires to be aggregated at the Port premises before the shipping documents are prepared. The fact of exports is not being disputed. It cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s simplified by making a provision of self-certification [Notification No. 17/2009-ST] whereunder an exporter or his Chartered Accountant is required to certify the invoices about the co-relation and the nexus between the inputs/input services and the exports. The exporters are also advised to provide a duly certified list of invoices. The departmental officers are only required to make a basic scrutiny of the documents and, if found in order, sanction the refund within one month. The reports from the field show that this has improved the process of grant of refund considerably. It has, therefore, been decided that similar scheme should be followed for refund of CENVAT credit under notification No. 5/2006-CE (NT). The procedure prescribed h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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