2022 (9) TMI 320

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....2022<br>Service Tax<br>SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri Abhishek Jalan, Advocate for the Appellant (s) Shri S.S.Chattopadhyay, Authorized Representative for the Respondent (s) ORDER The facts and issues in the above appeals are similar and hence, they are taken up together and being disposed by this common order. 2. The brief facts in these appeals are that the Appellants ....

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....the Ld. Commissioners (Appeals), the Appellants have preferred the present appeals before this Tribunal. 4. Heard both sides and perused the appeal records. 5. I find that the Revenue had preferred the appeals before the Ld. Commissioner (Appeals) on the following grounds, which have been decided in favour of the Revenue: 1. That the refund claims did not fulfil the conditions under....

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....30th October 2017, wherein it was held that from a bare reading of the Notification, it is amply clear that rebate may be claimed on the service tax actually paid on any specified service used for export of goods as per the procedure specified under Paragraphs 2 and 3 of the Notification. Further, on perusal of Para 1(c), a claim may contain one shipping bill or more than one shipping bill, howeve....

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....d shipping bill wise. Further, the total amount of service tax paid which is claimed as rebate has to be shown in figure and as a percentage of total FOB value in shipping bill. This goes on to show that it is not shipping bill specific when more than one shipping bills are involved in a claim. Therefore, there is no requirement to determine FOB value shipping bill wise to determine the formula un....