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TMI Blog2021 (9) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... e is clearly covered under the definition of specified service provided in Notification No.41/2012-ST as the inland haulage Charges even though used beyond the place of removal, it is eligible for the refund. He also placed reliance on the following Judgments:- * JAIN IRRIGATION SYSTEMS LTD Vs CC -2016 (41) STR 0837. * Polyplex Corporation Ltd Vs. CCE -2015 (38) STR 851 (Tri.) 3. Shri. S N Gohil, Learned Superintendent (AR) appearing on behalf Revenue reiterates the finding of the impugned order. He submits that it is settled that the place of removal is the port of export and this service namely, inland haulage Charges was used beyond the place of removal, therefore, the same is not covered under said service hence, the refund is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (hereinafter referred to as the exporter) and used for export of goods, subject to the extent and manner specified herein below, namely :- Provided that (a) the rebate shall be granted by way of refund of service tax paid on the specified services. Explanation. - For the purposes of this notification, - (A) "specified services" means - (i) in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods; (ii) in the case of goods other than (i) above, taxable services used for the export of said goods; but shall not include any service mentioned in sub-clauses (A), (B), (BA) and (C) of clause (l) of rule (2) of the Cenvat Credit Rules, 2004; (B) "place of remova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion provided by the service provider located in India and the service recipient is also located in India. I find that service provider in India was required to be delivered the goods outside India at the destination of the buyers, the charges on the services have to be formed part of the price of the goods in question. Therefore, I hold that the appellant is entitled to claim refund of service tax on these services. With regard to learned AR's contention that the appellant has never said that the goods sold were under the ownership of the appellant till they reached to foreign buyers. This argument of the learned AR is not acceptable as the ownership of the goods remained with the appellant." 9. In view of the foregoing and in the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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