2017 (7) TMI 300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of exemption Notification No. 33/08-ST dated 07.12.2008, therefore, the refund claim is not admissible. 2. Heard both the sides and considered the submission. 3. The similar issue came up before this Tribunal in the case of ABG Shipyard ltd. repoted in 2011 (24) STR 620 (Tri. Ahmd.) wherein this Tribunal observed as under: 5. We have considered the submissions made at length by both sides and perused the records. The undisputed facts are that, the respondent herein had manufactured and exported the ship on 16-4-2009. Respondent had discharged service tax liability of approximately Rs. 26.28 lakhs on the commission paid to a person situated abroad for procuring the order and the said service tax was paid in the month of December 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o.12 and the entries relating thereto, the following shall be inserted, namely :- (1) (2) (3) (4) "13. Section 65(105)(h) xxx xxx 14. Section 65(105)(zm) xxx xxx 15. Section 65(105)(zzb) Services provided by a commission agent, located outside India, and engaged under a contract or agreement or any other document by the exporter in India, to act on behalf of the exporter, to cause sale of goods exported by him. (i) exporter shall provide agreement or contract or any other document, requiring the commission agent located outside India to provide services to the exporter in relation to sale of export goods, outside India, (ii) exporter shall declare the amount of commission paid or payable to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ices rendered prior to the amendment to the said notification, though it is not the case in this matter. We find strong force in the contention raised by the learned counsel that the ratio settled by the Hon'ble High Court of Mumbai in the case of WNS Global Service Pvt. Limited (supra), will cover the issue in favour of the assessee. With respect, we reproduce the said ratio:- 9. The above finding of the CESTAT cannot be faulted because substituted Rule 5 of the Cenvat Credit Rules, 2004 does not make any distinction between exports made prior to 14-3-2006 or after 14-3-2006. In other words, as per the substituted Rule 5 refund of unutilized cenvat credit in respect of exports effected in the past is available to the manufactu....