TaxTMI 
TaxTMI 
2017 (11) TMI 299
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....ndent 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 the Revenue is that the particulars furnished in....
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....t 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 eligible to claim rebate under this notification; (c) the manufacturer-exporter, wh....
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.... 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 Textiles, Form A-1 shall be submitted along with relevant invoice, bill or challan, or any other document for each specified service, i....
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.... (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 accurate, refund the service tax paid on the specified service within a period of one month from the receipt of said claim : Provided that where the Assistant Commissioner of Central....
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....t 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 for each shipping bill. Nowhere in the Paragraph 3 of the Notification, it is stated that rebate claim has to be filed shipping bill wise. Further, the total amount of service tax paid which is claimed a....