2018 (10) TMI 1253

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....4.07.2013 claiming the benefit of Notification No.41/2012 dated 29.06.2012 for the Service Tax deposited on input service procured for exporting their manufactured yarn during the period July, 2012 to September, 2012. The Department issued a Show Cause Notice dated 3rd October, 2013 proposing the rejection of the rebate claim, as the case not been covered under the above said Notification. The said proposal of rejection was initially confirmed by the order of original adjudicating authority dated 19.12.2013. Being aggrieved, the appellant approached the Commissioner (Appeals), who has dismissed the appeal upholding the original order. Being aggrieved is the present appeal. 3. I have heard Shri S.C. Kamra and Shri G.K. Mahajan, ld. Advocate....

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....cating authority below, as such, there is no apparent infirmity in the order. No question of it being set aside at all arises. 6. After hearing both the parties and perusing the record, specifically the order under challenge, it is observed that the adjudicating authority has rejected the application based on two reasons; one, that the rebate claim is not maintainable under Notification No.32/2011 continued upto 30th June, 2012 as the same being superseded by another Notification No.41/2012-ST dated 29.06.2012. Secondly, that even Notification No.41 permits rebate only on such services as were procured beyond the place of removal, which is the port of export in the present case. Since the services procured herein were prior to reaching por....

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....ation No.01/2016-ST Notification No.41/2012-ST, dated the 29th June, 2012 was amended vide Notification No.1/2016-ST dated 3rd February, 2016 so as to, interalia, allow refund of servicetax on services used beyond the factory or any other place or premises of production or manufacture of the said goods, for export of the said goods. The said amendment is being given retrospective effect from the date of application of the parent notification, i.e., from 01.07.2012. Time period of one month is proposed to be allowed to the exporters whose claims of refund were earlier rejected in absence of amendment carried out vide Notification No.1/2016-ST dated 3rd February, 2016. The said change was clarified in terms of the amendment in Section 93A o....