2013 (8) TMI 217
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.... para 2 (b) of the said notification, manufacturer-exporter who is registered assessee under the Central Excise Act, 1944, shall claim the exemption by filing a claim of refund of service tax paid on the specified services to the Assistant Commissioner / Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacturer. Accordingly, Assistant Commissioner, Service Tax Division has submitted the said claim to the Lower Authority on 25/06/2010. The appellant has claimed the refund of service tax paid on the services falling under the category of (1) Commission paid to the overseas agent for sale of goods in foreign market under Section 65(105)(zzb), (2 DMF (Drug Master File) Registration charges (3) DRA (Debt Recovery....
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....ich the goods have been exported. 17/2009 - Service Tax dt. 07/07/2009. Omitted exemption for Section 65(105)(zzb) 2.2. From the above table, it transpires that the service tax paid or the above said services are not exempted with effect from 07/07/2009 by virtue of Notification No.17/2009-ST dated 07/07/2009. Therefore, the claim of refund for the service tax paid on the exports on or after 07/07/2009 is not eligible. Further the claim of refund for the service tax paid on exports of goods prior to 07/07/2009 is not eligible in as much as the application for refund filed with the department is beyond the prescribed time limit of six months and hence the same is not eligible. Therefore, the refund claim amounting to Rs.4,13,117/-....
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....appellant took me through the order-in-original and the order-in-appeal, and submits that both the lower authorities erred in passing an observation that the appellant is not eligible to avail cenvat credit, as the said issue was not alleged in the show-cause notice and the appellant had only taken an alternative plea before the lower authorities to grant them permission to avail the cenvat credit. It is his submission that since this issue is beyond the show-cause notice; findings recorded therein needs to be struck down. As regards refund claim, he submits that the appellants claim for refund should not be rejected only on technical ground. It is also his submission that the said amounts for which refund were claimed were undisputedly for....
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....nd application filed by the appellant for the quarter ended March-2009, June - 2009 and September, 2009 are correctly held as hit by limitation and there is no reason to interfere in such an order. As regards refund claim for the quarter ended December-2009 and March - 2010, though the refund claims are within the prescribed time, applicant is required to file refund claim under Notification No.17/2009-ST. As per notification No. 17/2009-ST, specific category of services of service provided under section 65(105)(zzb) of the Finance Act, 1994 are only eligible for refund. The category of services claimed as refund by assessee is not eligible for refund hence question of allowing such a claim of assessee does not arise. Accordingly, in my vie....