TaxTMI 
TaxTMI 
2017 (11) TMI 299
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.... & Abhishek Jalan, Adv. for the Respondent ORDER Per Shri P. K. Choudhary : In all these appeals, the Adjudicating Authority sanctioned the refund claim paid on taxable specified services claimed by the assessee for export of goods in terms of Notification No.41/2012-ST dated 29.06.2012 as amended. Revenue filed appeals before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected the appeals filed by the Revenue. 2. Heard both sides and perused the appeal records. 3. The main contention of the ld. A.R. for the Revenue, is that the respondent had not complied with the conditions of the Notification properly. The ld. A.R. for the Revenue reiterates the grounds of appeal. The main contention of t....
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....uditor signing annual report for the purpose of Income Tax Act or Companies Act. For non-compliance of the aforesaid conditions, the refund of Rs. 51,167/- is not admissible. 8. I have given a careful look at the contents of the said Notification and the relevant part of the same is reproduced below for the sake of better understanding and clarity in the manner : "(3) the rebate shall be claimed in the following manner, namely :- (a) rebate may be claimed on the service tax actually paid on any specified service on the basis of duly certified documents; (b) the person liable to pay service tax under section 68 of the said Act on the taxable service provided to the exporter for export of goods shall not be....
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....d office or the head office, as the case may be, in Form A-1; (g) the claim for rebate of service tax paid on the specified services used for export of goods shall be filed within one year from the date of export of the said goods. Explanation. - For the purposes of this clause the date of export shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962); (h) where the total amount of rebate sought under a claim is upto 0.50% of the total FOB value of export goods and the exporter is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Texti....
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....61 (43 of 1961), as the case may be; (j) where the rebate involved in a claim is less than rupees five hundred, the same shall not be allowed; (k) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself,- (i) that the service tax rebate claim filed in Form A-1 is complete in every respect; (ii) that duly certified documents have been submitted evidencing the payment of service tax on the specified services ; (iii) that rebate has not been already received on the shipping bills or bills of export on the basis of procedure prescribed in paragraph 2; and (iv) that the rebate claimed is arithmetically accu....
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....e covered in a claim. The only requirement is that details of shipping bill vis-`-vis details of goods exported and details of specified services used for export of goods have to be furnished. I find that in the Form A-1, details of shipping bill/bill of export, details of goods exported, details of specified services used for export of goods, documents evidencing payment of service tax and total amount of service tax paid and claimed as rebate have to be furnished. Again, under column total amount of service tax paid and claimed as rebate as a percentage of FOB value in shipping bill has to be shown. Therefore, from the Form A-1 and its table it is clear that claim is not shipping bill wise but only details have to be furnished separately ....