claiming of service tax refund against C&F Bills (export of goods)

[jagadesh kumar bhojanapalli Kumar]

We are claiming service tax refund under Notification No.41/2012-ST dtd.29.6.2012 service tax paid on specified services used for export of Goods. The department is issuing SCNs is based on Circular no.999/06/2015-CX dtd.28.02.2015 (988/12/2014-CX dtd.20.10.2014 which is irrelevant .

The above contention of department is wrong .

Pl provide us inputs to defense our refund claims .

thanks

AI Summary

Cenvat Credit eligibility for export depends on place of removal and where property in goods passes to the buyer or intermediary.
Eligibility to CENVAT credit for service tax paid on services used for export depends on the place of removal and point of transfer of property: for manufacturer-exporters transfer may occur at the port/ICD where the shipping bill is filed after Let Export Order, so credit is determined accordingly; for merchant-exporters the place of removal is where property passes from manufacturer to merchant-often the factory gate-and credit is limited to transport from the merchant's premises to port/ICD.