TMI Blog2017 (11) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed - decided against Revenue. - S.T.Appeal Nos.76918,76926,76925,76927,76922,76921/16,76961,76924,76919 & 76923/16 - Order No. F/O/77622-77631/2017 - Dated:- 30-10-2017 - Shri P. K. Choudhary, Hon ble Judicial Member Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue S/Shri S. C. Jana, Consultant Abhishek Jalan, Adv. for the Respondent ORDER Per Shri P. K. Choudhary : In all these appeals, the Adjudicating Authority sanctioned the refund claim paid on taxable specified services claimed by the assessee for export of goods in terms of Notification No.41/2012-ST dated 29.06.2012 as amended. Revenue filed appeals before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill. It is also contended that in respect of two shipping bills appearing in serial numbers 1 and 2, the rebate claimed against those two shipping bills involving service tax of ₹ 51,167/- is more than 0.50% of the FOB value of the export goods. Therefore, the certificate should have been signed by the statutory auditor signing annual report for the purpose of Income Tax Act or Companies Act. For non-compliance of the aforesaid conditions, the refund of ₹ 51,167/- is not admissible. 8. I have given a careful look at the contents of the said Notification and the relevant part of the same is reproduced below for the sake of better understanding and clarity in the manner : (3) the rebate shall be claimed in the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Form A-2; (f) on obtaining the service tax code, exporter referred to in clause (d), shall file the claim for rebate of service tax to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, in Form A-1; (g) the claim for rebate of service tax paid on the specified services used for export of goods shall be filed within one year from the date of export of the said goods. Explanation. - For the purposes of this clause the date of export shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above shall stand modified to the extent that the certification prescribed thereon, in sub-clauses (A) and (B) shall be made by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961 (43 of 1961), as the case may be; (j) where the rebate involved in a claim is less than rupees five hundred, the same shall not be allowed; (k) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself,- (i) that the service tax rebate claim filed in Form A-1 is complete in every respect; (ii) that duly certified documents have been submitted evidencing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rebate available under the procedure specified in paragraph 2 . I find that in terms of Para 3, a claim may contain one shipping bill or it may contain more than 1 shipping bill. No restriction has been imposed as to the number of shipping bills to be covered in a claim. The only requirement is that details of shipping bill vis-`-vis details of goods exported and details of specified services used for export of goods have to be furnished. I find that in the Form A-1, details of shipping bill/bill of export, details of goods exported, details of specified services used for export of goods, documents evidencing payment of service tax and total amount of service tax paid and claimed as rebate have to be furnished. Again, under column total ..... X X X X Extracts X X X X X X X X Extracts X X X X
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