TMI Blog2016 (7) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... e Not. dtd. 29.06.2012 - in view of the retrospective amendment of the Not. dtd. 29.06.2012, vide No.1/2016 dated 03.02.2016 and the clarification contained in Section 160 of Finance Act, 2016, refund benefit, should be available to the appellant - matter is remanded to the original authority for re-consideration of the issue - appeal allowed by way of remand. - ST/53502-53503/2015-[SM] - 56524-5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted taxable services are not covered under the definition of specified services as per Clause (i) of Explanation (A) appended to the Notification dated 29.06.2012. In appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 14.05.2015 has upheld the original order. Hence, the appellant has filed the present appeal before the Tribunal. 2. The Ld. Advocate appearing for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the said Notification clarified that in the case of excisable goods, taxable services which have been used beyond the place of removal for the export of said goods, should qualify as specified services . 6. In the present case, since the taxable services were utilized by the appellant for movement of goods between the factory and the port of export, and not used beyond the place of remov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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