2022 (9) TMI 320

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..... CHOUDHARY, MEMBER (JUDICIAL) Shri Abhishek Jalan, Advocate for the Appellant (s) Shri S.S.Chattopadhyay, Authorized Representative for the Respondent (s) ORDER The facts and issues in the above appeals are similar and hence, they are taken up together and being disposed by this common order. 2. The brief facts in these appeals are that the Appellants had submitted their respective refund clai .....

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..... ts have preferred the present appeals before this Tribunal. 4. Heard both sides and perused the appeal records. 5. I find that the Revenue had preferred the appeals before the Ld. Commissioner (Appeals) on the following grounds, which have been decided in favour of the Revenue: 1. That the refund claims did not fulfil the conditions under clause 1(c) of the Notification inasmuch as that indivi .....

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..... otification, it is amply clear that rebate may be claimed on the service tax actually paid on any specified service used for export of goods as per the procedure specified under Paragraphs 2 and 3 of the Notification. Further, on perusal of Para 1(c), a claim may contain one shipping bill or more than one shipping bill, however, no restriction has been imposed on the number of shipping bills to be .....

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..... is claimed as rebate has to be shown in figure and as a percentage of total FOB value in shipping bill. This goes on to show that it is not shipping bill specific when more than one shipping bills are involved in a claim. Therefore, there is no requirement to determine FOB value shipping bill wise to determine the formula under Para 1(c) or Para 3 of the Notification. On reading Para 1 in conjunct .....

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..... ervices means taxable services that have been used beyond the factory or any other place or premises of production or manufacture of the said goods and refund of service tax paid on such specified services are eligible. Accordingly, issue No. 3 is decided in favour of the Appellants. 10. In view of the above discussion, the appeals filed by the Appellants are allowed in the above terms. (Order p .....

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