TaxTMI 
TaxTMI 
2018 (8) TMI 1404
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....ence to the order-in-original, issued by the jurisdictional Assistant Commissioner, allowing the rebate of Service Tax to the respondent, M/s. R.N. Bajaj Overseas of Agra. 2. The brief facts leading to the present proceeding before the Government are that the respondent filed rebate claims of Service Tax under Para 3 of Notification No. 41/2012-S.T. in respect of the services such as testing and analysis services, transportation of goods, CHA and cargo handling services, etc. and the same were sanctioned by the jurisdictional Assistant Commissioner. However, these orders were reviewed by the jurisdictional Commissioner on the ground that the admissibility of the rebate claims was not examined by the Assistant Commissioner by ....
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....er Para 2 cannot be filed or sanctioned. 3. Personal hearing was offered on 9-2-2018 and Sh. Anil Singh Sisodia, Advocate, appeared on behalf of the respondent. He submitted written submissions during the hearing. The gist of his written submissions is that the intention behind the scheme under Notification No. 41/2012-S.T. is quite clear that amount of Service Tax involved on export consignments should be refunded to the exporter; that the eligibility of refund should not be questioned merely on technical grounds where substantive compliance is fulfilled and that when the EDI System had failed to work on time the department should not get advantage by applying Para 2 of the notification to deny the rebate of Service Tax to t....
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....specified in Para 3. However, despite these two options, the option to claim rebate of Service Tax under Para 3 is restricted to the extent that rebate of Service Tax under Para 3 on the basis of documents can be claimed only when the difference between the amount of rebate under Para 2 and Para 3 is more than 20% of the rebate available under Para 2. The Government has thus found that while the main intention of the Government is to grant the rebate of Service Tax, claiming of rebate under Para 2 is encouraged and the rebate of Service Tax under Para 3 is allowed only when amount of rebate filed under Para 3 on the basis of actual payment of Service Tax is higher by 20% as compared to the amount of rebate under Para 2. But when the option ....
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....of filing claim under Para 3 only. Even otherwise also the main purpose of the rebate of Service Tax is to refund the actual Service Tax paid on the services used in the export of the goods or services and by claiming actual refund of Service Tax under Para 3 no policy of the Government is breached. Thus, considering the above discussed peculiar circumstances of this case, no fault can be found in the order of the Commissioner (Appeals) wherein rebate of Service Tax is held to be admissible under Para 2 as per fixed rates. The Revenue's contention that rebate under Para 2 is not feasible at this stage as electronic shipping bills have been filed long back by the respondent is not found compatible with the respondent's claim and Comm....