TaxTMI 
TaxTMI 
2017 (5) TMI 399
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng Service tax paid and utilized in the course of export, whether the same have been rightly refused. 2. The brief facts of the case are that the appellant are manufacturer and exporter of cotton garments, had filed claiming refund of Service tax paid in the course of services received in their business of export. The details of which are as follows: 1) Appeal No. ST/1108/2010-SM Export period 01.07.2008 to 30.09.2008 Refund claimed Rs. 4,09,739/- Refund rejected Rs. 4,09,739/- Order-in-Original 72/Refund/2009 dt. 15.07.2009 Order-in-Appeal No. 89-ST/LKO/2010 dt. 28.04.2010 2) Appeal No. ST/1411/2010-SM Export period 01.10.2008 to 31.12.2008 Refund claimed Rs. 15,62,129/- Refund rejected....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der Notification No. 30/2004 CE and further no instance of taking Cenvat credit in pointed out in the impugned orders. 5. The next ground of rejection is that under proviso 1(e) of the notification, goods should have been exported without availing drawback of service tax paid on specified services. The appellant has availed drawback as per shipping bills. Hence, refund of service tax is not available. The ld. counsel urges that under the Duty Drawback Rules, 1995, drawback is allowed of duty paid on imported/excisable materials or taxable services used in the manufacture of export goods. Duty drawback is not allowed on post removal services used from factory to the load port. Further, in reference to CBEC Board Circular No. 13/2008 Cus. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ave not been factored in the All Industry Rates of Drawback and accordingly the same is not relevant for the purpose of refund. Accordingly, I set aside his ground also for rejection of the refund. 7. The next ground of rejection is that the services of foreign commission agents under BAS, Section 65(105) (zzb) of the Finance Act, 1994, as per Serial No. 15 of the Table 2 Notification No. 41/2007 ST, service tax refund is allowed subject to some conditions. But, the appellant have not met those conditions. The learned counsel for appellant have urged that those conditions are that - the exporters to file a statement of foreign parties to whom export commission is paid and service tax discharged under reverse charge mechanism. The invoice....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e through the relevant portion of Board Circular No. 112, wherein it is clarified that the granting of refund to exporters on taxable services that he receives and uses for export, do not require verification of registration certificate of the supplier of service. Therefore, refund should be granted, in such cases, if otherwise in order. In view of the clarification of CBEC - Board Circular, I hold this ground is also not tenable. 10 The next ground of rejection is with respect to CHA Services, the appellant failed to satisfy the conditions of CHA Services as given in serial No. 13 of the notification. The ld. counsel have taken me through the sample invoices of the CHA, on record, wherein I find that bill of lading number and date, expo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....st of freight and the cost of handling charges. The name of the appellant is also there. Accordingly, I hold that the appellant is entitled to refund on the services subject to verification of the invoices of Container Corporation of India with the shipping documents and/or let export order. 13. The next ground of disallowance with respect to GTA Services. The appellant have incurred the services for transport of the goods in the course of export to Bangladesh. In the course of export to Bangladesh, the goods are factory stuffed and sealed and permitted for export. Accordingly, it is further explained that the GRN issued by the transporter shows that the goods have been packed in container. Further, such details are co-relatable with the....