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M/s. Leaap International Pvt. Ltd. Versus Zonal Joint Director General of Foreign Trade, Chennai

2016 (10) TMI 156 - MADRAS HIGH COURT

Served from India Scheme (SFIS) - DGFT rejected the application - whether the claim included for foreign rebate, freight discount, peak season surcharge and services tax are classified as services or not - Foreign exchange earnings credited in to EEFC Account - Held that:- this Court finds it appropriate to set aside the impugned orders of the second respondent, dated 29.10.2015, and to direct the first respondent to consider the applications of the petitioner, dated 13.10.2015, for the grant of .....

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erits of the matter, by passing this order. - Writ petition allowed - W.P.Nos.36771 and 36772 of 2015 - Dated:- 13-7-2016 - MR. M. JAICHANDREN J. Mr. Hari Radhakrishnan for the Petitioner. Mr. Su. Srinivasan, ASG for the Respondent. ORDER Heard. 2 Both these writ petitions have been filed, praying that this Court may be pleased to issue a Writ of Certiorarified Mandamus, to quash the impugned orders, dated 29.10.2015, passed by the second respondent, in File Nos.04/21/071/00051/AM16 and 04/21/07 .....

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gistered with the Service Tax Department and it has been regularly remitting the service tax for the services rendered in India, which are taxable in terms of the Finance Act, 1994. The petitioner is also registered with the Service Export Promotion Council, as a service provider, under the heading "Supporting Services for Maritime Transport", specified in Appendix 41 of the Handbook of Procedures. 4 It has been further stated that the Ministry of Commerce, Government of India had noti .....

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.2 of the Foreign Trade Policy stipulates the service providers, who are eligible to avail the benefit of the said scheme. As per paragraph 3.12.2 of the Foreign Trade Policy, the Indian service providers of the services, listed in Appendix 41 of the Handbook of Procedures, who have foreign exchange earnings of at least ₹ 10 lakhs in the current financial year, are eligible for duty credit scrip. 5 It has been further stated that in terms of the "Served from India Scheme", notifi .....

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eration for the calculation of the entitlement under "Served from India Scheme". While so, the petitioner had submitted a representation to the Directorate General of Foreign Trade (DGFT), New Delhi. The office of the DGFT, New Delhi, vide letter dated 31.3.2015, had advised the petitioner to bring the documents, submitted before it, to the notice of the second respondent, for reconsideration. Accordingly, the petitioner had made a representation to the respondents, on 13.4.2015, along .....

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er had also been informed that the objection, regarding the remittances credited in EEFC accounts, were not settled by the audit, in a similar case, pertaining to some other service provider. 7 It has been stated that in terms of the "Served from India Scheme", notified under the Foreign Trade Policy, the petitioner had submitted applications, dated 13.10.2015, for the services rendered, during the periods 2013-14 and 2014-15. The said applications filed by the petitioner had been reje .....

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