2018 (12) TMI 73

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....fund of whole of Service Tax paid on taxable specified services for export of goods against Shipping Bills in terms of Notification No. 41/2012-ST dated 29/06/2012 as amended. 3. The Revenue filed appeal before the First Appellate Authority. 4. The Ld. Commissioner (Appeals) allowed the Department's Appeal and set aside the OIO dated 02/04/2014. Hence, the present appeal before the Tribunal. 5. I find that the appellants are merchant exporter and engaged in the export of Iron Ore. 6. I also find that the Ld. Commissioner (Appeals) has observed that the appellant assessee has not supported their claim by any evidence to show that all the services used by them have been used only in relation to export of goods and not for any othe....

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.... said claimant sought for refund of whole of service tax amounting to Rs. 4,48,188/- in the following input service bills/invoices of the service providers, are falling under various categories of specified Services in terms of the said notification. The said claimant self-certified that the services pertaining to the said invoices have been received by them and have been rendered for specific shipping bills for export which evidences that the service in respect of those invoices have been used for the export made during the relevant documents and therefore, the said invoices involving Service Tax amounting to Rs. 4,48,188/- satisfied the conditions of the said notification read with Mof, DoR (TRU) Circular No.120/01/2010-ST dt. 19.01.2010 ....

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....under the procedure specified in paragraph 2 i.e. Rs. 1,91,434/-(FOB value Rs. 285355523- *0.2%) is Rs. 2,56,754/-, which is not less than twenty per cent of the rebate available under the procedure specified in paragraph 2. IV-that from the certification made on all the original copy of invoices/bills/challans, it is observed that the said claimant declared that they have received and used the specified services for export of the said goods by mentioning specific shipping bill nos. as well as taxable specified services. V.-that the said claimant declared that no CENVAT credit of service tax paid on the specified service used for export of said goods has been taken under the CENVAT Credit Rules, 2004. VI.-that the sale proceeds in ....