2020 (2) TMI 1007

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....re as follows: Sr. No. Appeal No. Amount of Refund claimed on dated Relevant period Date of order in original Amount of refund sanctioned OIA 1. ST-52976 27,12,054 01.09.2016 April to June, 2016 16.11.2016 18,08,804 406-407 of 06.06.2010 2. ST-52977 30,65,434 06.06.2016 Dec. 2015 to Feb., 2016 25.07.2016 27,72,514 406-407 of 06.06.2010 3. ST-52978 15,91,975 27.06.2016 March, 2016 25.07.2016 11,78,695 406-407 of 06.06.2010 2. The relevant factual matrix for the purpose is that M/s Bharat Mines & Minerals/the appellant is engaged in export of soap stone which attracts 'NIL' rate of duty. The appellant, therefore, is not registered for the purposes of Central Excise, however, has Service....

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....gent for shipping and deal with them for all related matters. 7. Prepare all documents required for buyer, Custom etc. viz. Proforma invoice, Invoice for Custom, Commercial Invoice for negotiation of documents against Letter of Credit, checking for Shipping Instruction and Bill of Lading etc. 8. Complete management of foreign Currency including hedging etc. which is quite technical matter and required expertise to enhance for payment. 9. Any other activities related to and/or ancillary to the export of their product. 4. But, department formed an opinion that the rebate has been claimed with respect to such services as are not truly specified in the notification No. 41/2012, specifically, due to the amendment of this notification vide....

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.... No. 41/2012, the above mentioned services are the specified services as per the said notification for which the Appellant is entitled to the refund of the Service Tax paid on the said services. Order-under-challenge is already prayed to be set aside. 7. Per contra learned DR while justifying the impugned order has impressed upon the para 5 thereof. It is submitted that in terms of the definition of specified service in the impugned notification, the Commissioner (Appeals) has correctly formed the opinion that since the impugned services were not used for clearance of goods to the place of export or any other function that can only be done after clearance of goods from the factory and that the Chartered Accountant service was used before t....

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....goods and are used for the export of goods and the service tax thereof has been paid the refund thereof can be claimed provided that the services are rendered at a place which is neither factory nor any other place or premises of production or manufacture. This perusal makes it, abundantly, clear that the question of the service being rendered pre or post export has no significance. 10. In the present case, the Appellant is the exporter of excisable goods and is claiming refund of service tax paid on the specified services as clarifies in the C.A's certificate as mentioned above, and that the services have been used, admittedly, in and in relation to export. None of the said services appears to have been used for the purpose of product....