2023 (2) TMI 666

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 15.07.2011 and Order-in-Original No.92/ST/DIV-III/2011-12 dated 09.08.2011 respectively, whereby the assessee is aggrieved by the rejection of refund claim of Rs.1,80,982/- and Rs. 1,02,665/-. 2. Briefly stated the facts of the case are that the Appellant is a merchant exporter and is having their Regd. Office at 1, Sarojini Naidu Sarani (Subham), 5th Floor, Kolkata-700017 and corporate/branch office at 10-1-31, Signature Towers, Level-4, Waltair Apartments, Visakhapatnam, Andhra Pradesh. The Appellant had filed a refund claim in terms of Notification No. 41/2007-ST dated 06.10.2007 as amended by Notification No. 3/2008-ST dated 19.02.2008 for the rebate of service tax on specified services received and used by them for export of iron or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant before him that though the matter relates to their Visakhapatnam Registration, but since the Head Office/Regd. Office is located at Kolkata, their claim for refund from the Kolkata jurisdictional authority is legal and proper, is not tenable. As because the Head Office/Regd. Office of the registered unit is referred to in the said para of the said Notification and not the Head Office/Regd. Office of another registered unit. He further observed that since the Kolkata unit and the Visakhapatnam unit has two separate registrations, any refund claim for the services rendered by their Visakhapatnam unit has to be submitted and sanctioned by their jurisdictional authority i.e. the Division-IV of Service Tax Visakhapatnam Commissionerate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fication of the exporter or a Chartered Accountant, if given, is sufficient to sanction refund. In para 6.2 of this Circular, C.B.E. & C. has clarified that only a broad co-relation of input services and Service Tax paid is required to be made with respect to exports. 8. C.B.E. & C. in Para 3.2.1 of Circular No. 120/01/2010-S.T., dated 19-1-2010 also clarified as follows on the issue :- "3.2.1. Similar problem of co-relation and scrutiny of large number of documents was being faced in another scheme (Notification No. 41/2007-S.T., dated 6-10-2007) which grants refund of service tax paid on services used by an exporter after the goods have been removed from the factory. In Budget 2009, the scheme was simplified by making a provision of se....