2016 (4) TMI 25

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.... order. 2. After hearing both sides duly represented by Shri O. P. Agarwal, ld. Chartered Accountant appearing for the appellants and Smt. Suchitra Sharma, ld. A.R. appearing for the Revenue we find that the appellants have exported goods under claim of drawback in terms of the provisions of Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. The dispute in the present appeals relates to refunds of service tax paid on the specified services, in terms of the provisions of Notification No.41/2007-ST 6.10.2007. The said Notification allows exemption from service tax by way of refund of service tax paid on various services used in connection with the export of the goods as specified in the Schedule to the said Notification. ....

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....it of the Notification No.41/2007-ST was allowed by observing that drawback of service tax paid on specified services does not stand claimed by the assessee. He also submits that subsequently, with effect from 7.12.2008 , the said condition No.(e) of the Notification was deleted and submits that said deletion of the condition should be treated as retrospective. Accordingly, he prays for setting aside the impugned orders and allowing the appeals. 4. Opposing the above relief claimed by the assessee, ld. A.R. for Revenue submits that admittedly, condition No.(e) of the Notification No.41/2007-ST requires non-availment of drawback of service tax paid on the specified services enumerated in the schedule to the said Notification. She submits ....

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....the value of service availed till the port area and in respect of which the refund is being claimed. As such, it can be rightly concluded that as the drawback stands claimed by the assessee on the full value of the goods inclusive of the value of disputed services involved in the present cases, the drawback claim is in respect of specified services also. As rightly contested by the ld. A.R. for Revenue that rate of drawback which stands finalized by the Director of Drawback, has no reflection on the disputed issue and the fixation of the rate of drawback depends upon the principal consideration taken note of by the concerned Director. 6. Further, the appellant relying on the decision of the Tribunal in the case of Bhadresh Trading Corpor....