2018 (10) TMI 657

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.... MR. P.K. CHOUDHARY 1. The facts of the case in brief are that the appellant is engaged in business of export of granites. They applied for refund of service tax amounting to Rs. 51,440/- paid on Custom House Agency (CHA) services. The services were used for export of goods to foreign countries. The refund sanctioning authority sanctioned the refund. Thereafter, the order was reviewed and an ap....

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....is very much clear that the input services can be availed within the factory premises or it can be used beyond the place of factory etc. He further submits that notification No. 01/2016-ST (supra) is applicable retrospectively i.e. w.e.f. 01.07.2012 and therefore the appellant is eligible for rebate. 3. Ld. DR reiterates the findings of the lower appellate authority. 4. Heard both sides and ....

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....sions of the Tribunal. Furthermore, the amendment to the statutory provisions, vide Finance Act, 2016, has finally put the dispute to rest. The relevant amendment is reproduced. "Statutory Provisions FINANCE ACT, 2016 Amendment of notification issued under section 93A of Finance Act, 1994 160 . (1) The notification of the Government of India in the Ministry of Finance (Depa....

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....e at all material times. (2) Rebate of all such service tax shall be granted which has been denied, but which would not have been so denied had the amendment made by sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in the Finance Act, 1994 (32 of 1994), an application for 2 the claim of rebate of service tax under sub-section (2) shall b....