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2016 (9) TMI 95 - CESTAT AHMEDABAD

2016 (9) TMI 95 - CESTAT AHMEDABAD - TMI - Rejection of refund claim - export input services CHA services terminal handling services - notification 41/2012-ST dated 29.06.2012 place of removal - Notification No. 1/2016-ST dated 03.02.2016 Held that: - Notification No. 41/2012-ST dated 29.6.2012 has been amended by Notification No. 1/2016-ST dated 03.02.2016 by which the explanation has been substituted. The said notification has been given retrospective effect with effect from the date .....

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20 Microns Limited, Vadodara has filed this appeal aggrieved by the impugned Order-in-Appeal dated 10.07.2015, wherein the Commissioner (Appeals) has inter-alia rejected the refund of Service Tax paid on input services namely CHA Services and Terminal Handling Charges used in connection with export of goods. He has denied the benefit on the ground that as per the relevant notification 41/2012-ST dated 29.06.2012, refund of service tax on specified services is only eligible and as per the explan .....

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defines Specified Services has been amended by the said notification to read as follows:- (i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export; She contends that this notification should be treated as to have retrospective effect and if so, the services are clearly specified services for export of goods and they are eligible for refund of service tax paid on these se .....

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