2017 (3) TMI 520

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....il, the appellants herein are engaged in export of iron ore fines. For export of the said goods they have received and used Port Services, Technical Testing & Analysis Services, CHA Services and Goods Transport Agency Services. They are registered with the Service Tax department and have filed refund claims on different services in the export of iron ore fines in terms of Notification No.41/2007-ST dated 16.10.2007 as amended. Show Cause Notices were issued proposing to reject the claim on some shortcomings/infirmities in the refund claim. Adjudicating Authority partly allowed the refund claim. Vide Order-in-Appeal the ld.Commissioner(Appeals) allowed the appeal with respect to the refund claim on Port Services. But the rejection of the ref....

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....s . As such these are the only ingredients which are to be verified with reference to the claim and I see no scope for interpreting the place of removal in the context of Central Excise Act as done by the lower authority. There is no requirement in Notification No.41/2007-ST that only a manufacturer can export so as to read any restricted meaning to place of removal as has sought to be done. In case of export of 'Iron Ore', the mines do qualify as the place of removal and rejection of claim on this ground cannot be supported." Hence the present appeals before the Tribunal. 2. The ld.AR appearing on behalf of the Revenue reiterated the orders of the lower authority. 3. Heard both sides and perused the appeal records. 4. I find th....

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....m, file a declaration containing the following details : The declaration should be certified by a person authorized by the Board of Directors (in the case of a limited company) or the proprietor/partner (in case of firms/partnerships) if the amount of refund claimed is less than Rs. 5 lakh in a quarter. In case the refund claim is in excess of Rs. 5 lakh, the declaration should also be certified by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961 (43 of 1961), as the case may be. The Assistant or Deputy Commissioner may, after verification of the fact that the input credit has been correctly claimed, sanction the refund on the basis of....