9911796707
TMI Blog2016 (4) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... rt below: S. No. of Cause List dt.05.01.16 Appeal No. Name of the party Amount rejected Period of rejection Grounds of rejection 11 ST/1007/2009 M/s Bharat Art & Crafts, Jodhpur 72,550/- 01.01.2008 to 31.3.2008 1. Exports under claim of Drawback 2. Did not file declaration under Notification as the Appellant was not registered both under Central Excise Act, 1944 as well as Finance Act, 1994 3. Services not covered under Port Services 4. Non submission of proof of payment of service tax on GTA services 12. ST/1008/2009 M/s Shivam Exports, Jodhpur 76,688/- 01.07.2008 to 30.09.2008 1. Services not covered under Port Services, 2. Non submission of proof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount or rate of drawback under this Rule, the Central Govt. shall have regard to "the average amount of tax paid on taxable services which are used as input services for the manufacturing or processing or for containing or packing the export goods". It is evident from the above quoted Rule that it merely makes it mandatory for the Central Government to have regard to the average amount of tax paid on taxable services which are used as input services for the manufacturing or processing or for containing or packing the export goods. It by no means implies that Central Government is forbidden to have regard to other input services like the ones involved in these appeals while fixing the all industry rates of drawback. Notification No.41/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered under port service, non-submission of proof of payment of service tax under GTA service and and debit note not being prescribed document for this purpose have been analysed in appellant's own case and decided in its favour vide CESTAT Final Order No.ST/A/53916 - 53918/16-CU (DB) dated 26.11.2015. Regarding CHA services the benefit was denied as the description of goods was not mentioned in the invoice issued by CHA. We have perused the representative invoices of CHA and find that bills of lading and container numbers are clearly mentioned therein and thus it would be quite possible to link as to which goods the CHA bills related to. Therefore this ground for denial of refund in respect of CHA services is not sustainable. 4. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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