2022 (1) TMI 908

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Nos. 42441-42449/2021<br>Service Tax<br>HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) Shri M. Ponnuswamy, Consultant for the Appellant Shri Vikas Jhajharia, Authorized Representative for the Respondent ORDER: Heard both sides. 2.1 Shri M. Ponnuswamy, Learned Consultant for the appellant, submits that in so far as the issue of time-bar is concerned, he is not pressing and hence, no ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Bench are as under: "4.2 Most of the services which are held to be not eligible for refund for the reason of them being not used after the production stage were such that, as explained by the Learned Consultant for the appellant, used in the places located beyond the factory or the place of manufacture, like tailoring units, corporate office, clearing and forwarding services, advertisemen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned order is set aside and the appeals are allowed with consequential benefits, if any, as per law. 5.1 The second reason attributed for rejection of refund from the impugned order in respect of courier bills, is for want of correlation of such bills with the exports/shipping bills. Learned Consultant for the appellant vehemently contended that the appellant had submitted the Cha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... claim of refund of Swachh Bharat Cess and Krishi Kalyan Cess. It is the settled position of law that these cesses form part of the Service Tax paid on various input services used in or in relation to the export of goods. This is a direct consequence of the issue of refund for want of correlation, which has been remanded hereinabove vide paragraph 5.2 by this forum. 6.2 In view of the abo....