2018 (3) TMI 1728

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... & 13-18-S.T./APPL/KNP/2017, dated 17-1-2017, issued by the Commissioner of Central Excise (Appeals), Lucknow/Kanpur, whereby the applicant's appeals filed against Deputy Commissioner's Orders-in-Original have been rejected. 2. The brief facts leading to the filing of the present revision applications are that the applicant filed rebate claims for service tax under Notification No. 41/2012, dated 29-6-2012, against the service tax paid on commission agents services. However, it was rejected by the jurisdictional Assistant/Deputy Commissioner vide his orders by observing that the service of Indian commission agents used for procurement of export orders are in the nature of pre-removal services and hence it cannot be treated as services....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hed written submissions dated 6-2-2018 and 8-2-2018 during the hearings which are reiteration of above stated grounds of revision only. 4. On examination of revision applications in the light of orders of the lower authorities, the Government agrees with the above-mentioned contentions of the applicant that the definition of input services and Board's Circular dated 29-4-2011, relating to Cenvat credit are not relevant for the purpose of determining the admissibility of rebate of service tax and the same is required to be decided with reference to Notification No. 41/2012-S.T. only. While examining the maintainability of the service tax under Notification No. 41/2012-S.T. the lower authorities have rejected the claim of the applicant'....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....text of the present case inasmuch as even after amended definition of 'specified services' the rebate of service tax is admissible only on the taxable services that have been used beyond factory or any other place of production of the exported goods and the services which are not used beyond factory are not eligible for rebate of tax. Thus only the services like transportation of goods, cargo handling, port service and CHA services, etc., which are normally used beyond factory and up to port for export of goods are only the specified services even after amendment in Notification No. 41/2012-S.T. Procurement of the export orders from the overseas buyers is undoubtedly a service in relation to manufacturing of the goods in the factory and it ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, the task of the agents was only to procure the export orders from the foreign buyers on the basis of which the applicant manufactured the exported goods in their factory. Therefore, it is quite evident that the commission agents have not actually provided any service regarding recovery of foreign proceeds from the foreign buyers and their services regarding procurement of the orders was not used beyond factory as envisaged in the definition of specified services. Hence, while it can be an input service for availing Cenvat credit under CCR, 2004, it is not a specified service for getting rebate of service tax under Notification No. 41/2012-S.T. Hence, the rebate of service tax on the commission agents' services is not admissible under Not....