2022 (8) TMI 990

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....unt of Rs.58,74,409/- as refund of Service Tax paid on the taxable specified service for export of goods made under Bills of Export claimed by the Appellant assessee. Pursuant to the Review Order dated 29.08.2016, the Department filed an Appeal before the Ld.Commissioner(Appeals) on the ground that the Adjudicating authority had erred in sanctioning refund of Service Tax amounting to Rs.55,92,035/- only against the Bill No.P1194/14-15 dated 16.08.2014 issued by the traffic department, Paradeep Port Trust for the full year i.e. from 09.04.2014 to 08.03.2015, which is beyond the coverage period of the last month of export i.e. August 2014. The Ld.Commissioner(Appeals) allowed the Appeal filed by the department and modified the Order-in-Origin....

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....rvice', which is received by the exporter and used for export of goods. It is his submission that there is no dispute regarding the use of 'specified service' for export and payment of Service Tax thereon, hence under the circumstances the rejection of refund is totally unwarranted, unjust and uncalled for. 3. The Ld.Authorized Representative for the Respondent Revenue justified the impugned order and reiterated the department's grounds of appeal before the first appellate authority. 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find that the Ld.Assistant Commissioner of Central Excise, Customs & Service Tax has passed a detailed order incorporating the shipping Bill No., date, name of the service ....

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.... dispute as to the fact that the goods were exported by the Appellant assessee and the spot in respect of which licence fee has been paid. Paradeep Port Trust has been allotted only for export purposes. Once it is not in dispute that the services are specified for refund purposes and since Service Tax was actually paid on 'specified service' pertaining to export activity, in terms of particular scheme of refund under Notification No.41/2012-ST (supra) as amended with clarifications, the exporter is eligible for refund. It is my considered view that the order passed by the Ld.Commissioner(Appeals) cannot be sustained as substantive benefit should not be denied to an assessee if the conditions are fulfilled. It would not be out of place to me....