2018 (3) TMI 1723

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e claim for Rs. 5,72,681/- in terms of Notification No. 41/2012-S.T., dated 29-6-2012 for Service Tax paid on various services used for export of goods. The original adjudicating authority sanctioned claim of Rs. 4,40,909/- and rejected the remaining claim of Rs. 1,31,772/-. Thereafter the department filed an appeal with Commissioner (Appeals) with regard to sanctioning of rebate of Rs. 63,068/- out of Rs. 4,40,909/- on the ground that the inspection services were not used beyond the place of removal of goods for export of goods and, therefore, it could not be considered as specified services in terms of Notification No. 41/2012-S.T., dated 29-6-2012 for which only the rebate of Service Tax is allowed under this notification. 3. Bei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 1-7-2012. While this fact is not in dispute, the Government finds that even after the aforesaid amendment in the Notification No. 41/2012-S.T. the specified services in relation to the export of excisable goods are only those which are used beyond the factory or any other place of manufacturing such as transportation of goods, cargo handling, port services and CHA services, etc., which are generally used between the factory and the port of export of the goods. Thus, even after amended definition of specified services w.e.f. 1-7-2012, the services which are used by an exporter within the factory in relation to exported goods are not covered in the category of specified services under Notification No. 41/2012-S.T. The applicant has not claim....