Refund of service tax for export-linked services upheld where notification conditions and documentary compliance were satisfied.

Refund of service tax under Notification No. 41/2012-ST was found admissible where the exporter filed the claim within time, produced original invoices and challans duly certified as required, and remained within the prescribed monetary ceiling. The record showed declaration of receipt and use of the specified services for the relevant shipping bills, proof of service tax payment to the providers, no CENVAT credit having been taken, realisation of export proceeds in convertible foreign exchange, and a clear nexus between the input services and the exports. Compliance with the notification and the related circular instructions was established, so the refund claim succeeded.

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Issues: Whether the refund of service tax paid on specified services used for export of goods under Notification No. 41/2012-ST was admissible.

Analysis: The refund claim was filed within time and the claimant produced the original invoices and challans certified in terms of the notification. The claim was within the prescribed monetary ceiling, the exporter declared receipt and use of the specified services for the identified shipping bills, service tax payment to the service providers was shown, no CENVAT credit had been taken, export proceeds were realised in convertible foreign exchange, and the requisite nexus between the input services and the exports was established. The material on record supported compliance with the notification and the connected circular instructions relied upon by the sanctioning authority.

Conclusion: The refund was held admissible and the assessee succeeded.

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