TMI Blog2018 (7) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 - DR. D.M. MISRA, MEMBER (JUDICIAL) For Appellant: Shri P.M. Dave (Advocate) For Respondent: Shri J. Nagori (A.R.) ORDER These appeals are filed against Orders-in-Appeal No. BHV-EXCUS-OOO-APP-059-TO-61-2017-18 passed by the Commissioner of Central Excise (Appeals)- Rajkot. 2. Briefly stated the facts of the case are that the appellant are manufacturer/ merchant importer of bauxite. They had filed refund claim for refund of service tax paid on specified services which are used for export, in terms of Notification No. 41/2012-ST dated 29/06/2012 as amended. On adjudication, the refund claim on GTA Services was denied to the appellant as per Clause 3(b) of the Notification 41/2012, observing that since the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise and Service Tax, Meerut-l 2016 (43) STR 314 (Tri.Del.). 5. Heard both the sides and perused the records. Pursuant to filing refund of the Service Tax paid on GTA service used for export of goods, as per Notification 41/2012-ST dated 29/06/2012, a notice was issued to the appellant, proposing rejection of the refund claim on the following ground: 4 GTA Transportation Whereas it appears that as per the Clause 3(b) of the aforesaid notification interalia provides that the person liable to pay Service Tax under Section 86 of the Finance Act, 1994 on the taxable services provided to the exported for export of the said goods shall not be eligible to claim rebate under this notification. Further, Notification No. 30/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. In terms of the decisions of the Hon ble Supreme Court cited above, once it is determined by strict means that the appellant will be eligible for the benefit of the notification, it is necessary to interpret the wording of the notification so as to achieve the purpose and object for which the notification has been issued. Apex Court in the case of CCE v. Malwa Industries (supra) has held as under: 20. We, as noticed hereinbefore, have no quarrel with the proposition that exemption notification should be construed strictly which means that benefit thereof should not be granted to one, who is not entitled therefore. But it is also true that those who are entitled to the benefit cannot be deprived there from by taking recourse to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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