2016 (4) TMI 197

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.... rejection along are summarized in the chart below: S. No. of Cause List dt.05.01.16 Appeal No. Name of the party Amount rejected Period of rejection Grounds of rejection 11    ST/1007/2009    M/s Bharat Art & Crafts, Jodhpur    72,550/-    01.01.2008 to 31.3.2008    1. Exports under claim of Drawback 2. Did not file declaration under Notification as the Appellant was not registered both under Central Excise Act, 1944 as well as Finance Act, 1994 3. Services not covered under Port Services 4. Non submission of proof of payment of service tax on GTA services 12. ST/1008/2009 M/s Shivam Exports, Jodhpur 76,688/- 01.0....

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....he factory. In this regard, it is useful to reproduce below the provision of the said Rule. Rule 3(2)(ea): In determining the amount or rate of drawback under this Rule, the Central Govt. shall have regard to "the average amount of tax paid on taxable services which are used as input services for the manufacturing or processing or for containing or packing the export goods". It is evident from the above quoted Rule that it merely makes it mandatory for the Central Government to have regard to the average amount of tax paid on taxable services which are used as input services for the manufacturing or processing or for containing or packing the export goods. It by no means implies that Central Government is forbidden to have regard to other i....