2022 (9) TMI 391

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.... P. K. CHOUDHARY, JUDICIAL MEMBER Shri Akshat Agarwal, Advocate for the Appellant Shri S.Mukhopadhyay, Authorized Representative for the Respondent ORDER This is an application filed by the appellant seeking admission to file additional grounds before this Tribunal for the purposes of final hearing of the appeal. 2. In view of the reasons as explained by the Ld.Advocate for the appe....

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....d of such specified services used for export of goods in terms of the proviso (a) and Explanation (A)(i) of Notification No.41/2012-ST dated 29.06.2012 ; (b) though the appellant had shown that the total export value was of US$ 66,060.00. Out of that, BRC was submitted for US$ 9950.00 only and accordingly, the Ld.Commissioner (Appeals) allowed the proportionate rebate amounting to Rs.24,2....

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....ication,- (A) "Specified services" means- (i) In the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods; (ii) In the case of goods other than (i) above, taxable services used for the export of said goods; But the same stands amended by Notification No.01/2016-ST dated 3^rd February, 2016, which reads....

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....tification No.01/2016-ST dated 3rd February, 2016 so as to, inter-alia, allow refund or service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods, for export of the said goods. The said amendment is being given retrospective effect from the date of application of the parent notification, i.e., from the date of application of the p....