TMI Blog2018 (9) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of logistic services being situated outside India, and the consideration having received in convertible foreign currency, the transaction has to be treated as export of service - thus appellant has facilitated the re-export of the goods. Input services - allegation is that major part of the input services were availed for import of goods and not export of services - Held that:- The goods were to be carried back to China. For this re-export/return of goods, various legal formalities and procedures are required to be complied. The goods had to be kept in CFS, under proper storage facility had to be presented for examination/verification of Customs department etc. The inputs services availed for doing such return of goods to China are se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. On behalf of the appellant, Ld. Counsel Shri V. Ravindran submitted that appellants are licensed customs broker and had carried out logistics services in connection with the return of imported solar modules on the instructions of the Chinese shipper viz. M/s.JETL. The export consideration was received by them in foreign exchange. Though appellant submitted the refund claim for refund of service tax paid on input services availed for export of logistics services, the claim was rejected by the refund sanctioning authority who split the said services into two categories. One category relating to import and the other relating to export of service. Thus,the department denied the refund claim stating that the amount claimed as refund is incu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retation of Rule 9 of Place of Provisions of Rules (POPR), 2012 and have concluded wrongly that the appellant has acted as an intermediary for providing freight forwarding activity. In fact, the goods do not belong to the appellant and the appellant has not acted as an intermediary and has merely rendered the logistics service to the intermediary located outside India. 3. The Ld. A.R Shri R. Subramanian supported the findings in the impugned order. He submitted only when the Proper Officer gives permission to the appellant, the activity of the appellant can be regarded as export of services . Therefore, the input services availed by the appellant prior to grant of such permission by the Customs officers cannot not be treated as input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g etc. of the goods. The contract between shipper (M/s. JETL) and the importer was frustrated and the goods were not taken delivery by the importer. Thus ownership still remained with shipper and he recalled the goods. Thus the goods were to be carried back to China. For this re-export/return of goods, various legal formalities and procedures are required to be complied. The goods had to be kept in CFS, under proper storage facility had to be presented for examination/verification of Customs department etc. The inputs services availed for doing such return of goods to China are services availed for exports of goods only.Therefore the rejection of refund alleging that input services having not been availed for export of services cannot susta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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