TMI Blog2017 (12) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the notification is not admissible when the appellant have claimed drawback under Part-A of the drawback schedule, Ld. AR agrees that the said clause does not exist in the present Notification No.41/2012-ST. The Central Government has amended N/N. 41/2012-ST by way of Notification No.1/2016-ST dated 3.2.2016 in which the clause relating to place of removal has been deleted and input credit on these services beyond the factory of production has been allowed the facility of refund under this notification. Appeal dismissed - decided against Revenue. - E/60705/2017 - A/62100/2017-SM[BR] - Dated:- 24-11-2017 - Mr. Devender Singh, Member (Technical) For the Appellant : Shri Satyapal, AR For the Respondent : Shri Vivek Mehta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of export goods for which drawback has been claimed, no separate rebate claim has been filed. He also relied upon the Board circular dte.28.2.2015 to contend that place of removal would be port of export. Since drawback of these services have been claimed, no refund claim can be filed. On being asked, Ld.AR could not show that the claim of drawback under Part-A of the drawback schedule is a condition under Notification NO.41/12-ST dt.29.6.2012. 4. Ld. Advocate for the respondent submits that these services have not been used for the manufacture of exported goods and in this regard he relied upon the judgment of the Tribunal in the case of Alps Industries Limited Vs. CCE, Dehradun-2016 (42) STR 370 (Tri.-Del.). He also re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the analysis given by the Ld. Commissioner (Appeals) in para 4 (iv) reproduced below: (iv) I find that the adjudicating authority has misconstrued the condition 2(d) (ii) of Notification 41/2012. This condition merely provides that once the rebate claim under para 2 of this notification has been claimed, no further rebate claim under para 3 of this notification would be admissible. There is no mention of drawback in this condition. Similarly, Rule 12 (a) (ii) of Drawback Rules, 1995 provides that in case of exports other than by post, the exporter shall make a declaration that............... a claim for drawback is being made........ in respect of the Service Tax paid in the input services used in the manufacture of the export goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
