TMI Blog2020 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19-1-2010 that exporters were facing certain difficulties in relation to one to one co-relation between input services and the exports made. The learned Chartered Accountant brings to the notice of the Bench para 3.2.1 of C.B.E. C. Circular dated 19-1-2010 to argue that self-certification of the exporter or a Chartered Accountant if given is sufficient to sanction refund - also, Revenue could not produce the required documents before the Bench to ascertain as to what extent co-relation can be made and whether any liberal view can be taken in these proceedings in view of C.B.E. C. Circular No. 120/01/2010-S.T., dated 19-1-2010. C.B.E. C. in Para 3.2.1 of Circular No. 120/01/2010-S.T., dated 19-1-2010 gave a clarification was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied services received and used by them for export of iron ore fines during the quarter ended March 2008. Vide the impugned appellate order, the authority while rejecting the claim observed that in terms of conditions (iii) of Sl. No 11 of the schedule to the Notification no 41/2007 dated 06.10.2007, as amended by Notification 03/2008 dated 19.02.2008, requires that for claiming refund of taxable services of GTA under section 65(105)(zzp) of the Finance Act, the details of the exporters invoice relating to exported goods has to be specifically mentioned in the lorry receipts. None of the Challan/bill /LR submitted by the claimant contains the reference of the export invoice as stipulated in the Notification. He observed that conditions speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings of the learned Commissioner (Appeals). He brought to my notice the decision of the Hon ble Telangana Andhra Pradesh High Court in Principal Commissioner of S.T. vs. R.R. Global Enterprises Pvt. Ltd., 2016 (45) STR 5 (AP) and submitted that the case already stands covered in favour of the Revenue and therefore the instant appeal filed by the assessee has no merit and is liable to be rejected. 6. Heard both sides and perused the appeal records. 7. In the present appeal, the appellant is aggrieved by the rejection of refund of ₹ 3,55,224/-. The undisputed facts of the case are that the conditions for claiming refund on GTA services as prescribed in the Notification No. 41/2007 dated 06.10.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Bench to ascertain as to what extent co-relation can be made and whether any liberal view can be taken in these proceedings in view of C.B.E. C. Circular No. 120/01/2010-S.T., dated 19-1-2010. 9. So far as admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by CESTAT in the case of Jumbo Mining Ltd. v. CCE Hyderabad (supra) by making following observations in Para 6.2 as follows :- 6.2 It is not disputed that the exported goods are transported from the appellant s factory to kakkinada Port directly. In view of the peculiar nature of the goods. The entire consignments convered by one Shipping Bill cannot be transported by a single lorry, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used by an exporter after the goods have been removed from the factory. In Budget 2009, the scheme was simplified by making a provision of self-certification [Notification No. 17/2009- S.T.] whereunder an exporter or his Chartered Accountant is required to certify the invoices about the co-relation and the nexus between the inputs/input services and the exports. The exporters are also advised to provide a duly certified list of invoices. The departmental officers are only required to make a basic scrutiny of the documents and, if found in order, sanction the refund within one month. The reports from the field show that this has improved the process of grant of refund considerably. It has, therefore, been decided that similar scheme should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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