TMI Blog2016 (3) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... o would become redundant and otiose inasmuch as the Revenues stand would be covered by the main clause of the Sl. No. 2(a) and there was no requirement to add the proviso. It is well settled law of interpretation that the interpretation which renders the provision of law otiose or redundant has to be avoided. As per the learned advocate, all the shipping bills for the period in question stand mentioned in the EXP2 and the adjudicating authority is also not disputing or denying the fact of export inasmuch as he has accepted the BRCs issued by the banks, thus establishing the fact of export. The adjudicating authority has not, in fact, examined the issue from the said angle and has also not examined the other documentary evidences availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to June 2009 on the findings that the appellant as recipient of GTA services was required to pay service tax. The appellants plea as regards the exemption from payment of service tax in terms of Notification No.41/2007-ST stands rejected by the adjudicating authority. 2.1.1 We have gone through the said Notification and find that the same provides exemption to the taxable services specified therein which stands received by an importer and used for export of goods. However, the said exemption is not available to the service provider i.e., one who has provided the service to the exporter and he is required to discharge his service tax liability. The said service tax paid by the service provider to the exporter is available to the exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed under Clause 2(a) of the Notification. The adjudicating authority has observed and the learned DR appearing for the Revenue has also pressed the point that such exemption can be claimed only by filing refund claim. The proviso to said clause does not grant blanket exemption to the exporter. 2.1.2 After carefully considering the said stand of the assessee as also the submissions made by the learned DR, we are of the view that if the exporter, who is also required to pay the service tax is the same person, then the exemption can be claimed by the said person himself. First paying service tax and immediately thereafter claiming refund of the same by the same person, i.e., exporter apart from creating a revenue-neutral situation, do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed by an exporter, subject to the conditions annexed therewith. As per the said condition, the exporter is required to inform his jurisdictional Central Excise officers in Form EXP1 before availing the said exemption. There is no dispute about fulfilling the said condition of the Notification. Further, the exporter is also required to file the returns in Form EXP2 every six months of the financial year within 15 days of the completion of the said six months. The EXP2 returns relates to the fact of actual export of the goods. The adjudicating authority has referred to one such instance in respect of EXP2 filed for the half yearly ending on 30.9.2009 and has referred to an invoice dated 23.10.2009 which stands mentioned in the said EXP2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d angle and has also not examined the other documentary evidences available on record so as to establish the fact of export. We deem it fit to remand the said issue also to the Commissioner for fresh decision. 2.3 We further note that the appellant has already deposited an amount of ₹ 60,79,600/- and ₹ 8,86,359/- relatable to the transportation charges pertaining to transportation services to other exporters and inter-carting charges in the mines. The learned advocate submits that they are also challenging the said confirmations, and inasmuch as the matter is being remanded, the said issues be kept open before the adjudicating authority for fresh consideration. We order accordingly. 2.4 A part of the demand to the extent o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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