2014 (12) TMI 205

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..... 17/2009-ST dt. 07.07.2009 was disallowed. 2. The learned counsel of the appellant invited attention to the Notification No. 41/2007-ST dt. 06.10.2007. He specifically invited attention to the Notification where it was specified that the person liable to pay service tax under section 68 of the said Act on the specified service provided to the exporter and used for export of the said goods shall not be eligible to claim exemption from the specified service tax. He requested to allow the credit paid on GTA service which was availed by the respondent under Reverse Charge Mechanism. He referred to Notification No. 17/2009-ST dt. 07.07.2009 where it was provided:-          (a) the exemption shall be....

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....he condition 2 (a) of the said Notification. 4. Learned DR accordingly vehemently contested that the said amount of refund claim was not as per proviso (C) para 1 and condition 2 (a) of the Notification No. 17/2009-ST dt. 07.07.2009. Accordingly, the sanction of the said refund claim vide the impugned order was not in accordance with the provisions of the said Notification No. 17/2009-ST and therefore, the sanction of the said amount vide the impugned order was erroneous and correctly set aside. The learned DR requested to uphold Commissioner (Appeals) order. 5. Heard both sides and also gone through the records. Short matter for consideration is whether refund claim filed by the appellant is eligible in view of the fact that service ....

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.... dated 6.10.07. Therefore, in view of the above Ministry's clarification, the provisions of notification no. 17/2009-ST dated 07.07.09 would be applicable to the instant refund claim of the respondents. As such, the department has rightly contended that the refund claim shall be admissible only if the provisions and conditions of the said notification no. 17/2009-ST are fulfilled.                  8.2 The department has further contended that the instant refund claim field by the respondents in respect of service tax of Rs. 39,608/- involved on freight incurred on transportation of export from factory to port of export is not as per proviso (C) to para 1 and ....