2018 (6) TMI 1216

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....: Dr. D.M. Misra Heard both the sides. 2. These two applications are filed seeking stay of the respective orders passed by the Ld. Commissioner of Central Excise (Appeals), Ahmadabad. 3. Ld. Advocate for the appellants Sh. S.J. Vyas submits that the Ld. Commissioner (Appeals) instead of deciding the issue of refund which arose on account of export of services and denied by the adjudicating auth....

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....eptember 2017, on the ground that the service tax paid on various specified services had been used for export of services in accordance with Notification No. 27/12-CE (NT) dated 26.12.2012. A SCN was issued to them on 02.08.2017 alleging that since the export of services was made to their another establishment at UK, therefore, refund of the service tax paid on specified service contrary to meanin....

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....ny is chargeable to tax and recovery has to be made from the appellant. Therefore, the Ld. Commissioner (Appeals) travelled beyond the scope of the SCN, hence the order is ex-facie bad in law being without jurisdiction and is unsustainable in law. On merits, the Ld. Advocate submits that the foreign company is incorporated under UK Company law a separate legal entity , whereas the Indian arm is in....

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....n in remanding the matter. 8. I find that the appellant has filed refund claim of Rs. 24,29,453/- of the service tax paid on specified service used in accordance with Notification No. 27/2012-CE(NT) dated 18.06.2012. The refund claim was denied on the ground that the said services could not called as export services in view of the meaning of export service prescribed under Rule 6 (A)(f) of Servic....