2018 (3) TMI 1723

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....h India Street, Kolkata (hereinafter referred to as the applicant) against Order-in-Appeal No. 49/S.T.-I/KOL/2017, dated 27-2-2017, passed by the Commissioner of Central Excise (Appeals-I), Kolkata. 2. The brief facts leading to the filing of this Revision Application are that the applicant filed a rebate claim for Rs. 5,72,681/- in terms of Notification No. 41/2012-S.T., dated 29-6-2012 for....

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....    Notification No. 41/2012-S.T. has been amended by Notification No. 1/2016-S.T., dated 3-2-2016 with retrospective effect from 1-7-2012 vide Section 160 of the Finance Act as per which any service used beyond factory for export of excisable goods is now a specified service. Since inspection services are used by them within the factory but not at the place where goods are manufact....

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....contended that the definition of 'specified service' has been amended under Notification No. 1/2016-S.T., dated 3-2-2016 with retrospective effect from 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 ....

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....from the factory from which it is explicit that the inspection service was used within the factory only and not beyond the factory. As a result, it is not a specified service in terms of Notification No. 41/2012-S.T. for the purpose of getting rebate of service tax paid on the specified services. Applicant's reliance on CESTAT's decision dated 24-7-2017 in the case of Commissioner of Service Tax, ....