TMI Blog2018 (4) TMI 1659X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration could be filed even subsequently. Therefore, for non-filing the declaration prior to export of service, the respondent cannot be blamed entirely. Moreover, the objective of Notification No. 12/2005-S.T. and overall Government policy of granting various export incentives is to grant rebate of taxes and not to deny the same on technical and procedural reasons such as non-filing of declaration prior to export of service. The Notification No. 12/2005-S.T. has been divided into two parts whereby the conditions and limitations, which are essentially to be fulfilled, are stipulated in Para 2 and the procedural part relating to operation of the notification is covered under Para 3 of the said notification. Filing of declaration pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed by the Commissioner, Customs Central Excise, NOIDA (hereinafter referred to as the applicant) against the Order-in-Appeal No. 43/S.T./APPL./NOIDA/13, dated 28-2-2013, passed by the Commissioner of Central Excise (Appeals), NOIDA, whereby the order-in-original passed by the Assistant Commissioner, Central Excise, has been set aside and respondent s appeal has been allowed. 2. The brief facts leading to the present proceeding before the Government are that the above named respondent had filed rebate claims of service tax paid on input services used in export of services which were rejected by the original adjudicating authority on the ground that the applicant did not file a declaration under Para 3.1 of Notification No. 12/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) is just and proper in this case. 4. On examination of the revision application, the order-in-appeal and other relevant records of the case, the Government observes that the main issue to be decided in this case is whether the rebate of service tax can be denied to the applicant for non-filing of declaration with the jurisdictional Assistant/Deputy Commissioner prior to export of taxable service. It is not in dispute that the respondent did not file prior declaration. But at the same time it is not in doubt that the taxable service has been exported and various tax paid input services were used in the exported services. It is also noted by the Commissioner (Appeals) in her order that the jurisdictional authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as export of taxable services, payment of duty and tax on the inputs and the input services and non-availment of Cenvat credit in respect of input and input services are specified in Para 2 under the heading Conditions and Limitations , filing of declaration has been specified under the heading Procedure under Para 3. Thus filing of declaration prior to date of export of taxable service is treated part of procedure under the notification itself and its obvious purpose is that while declaration should facilitate the departmental authorities for smooth implementation of the above notification, it should not be equated with the essential conditions and limitations specified in Para 2 for denial of rebate of tax. Even otherwise also it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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