2024 (11) TMI 1128

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....Tax Appeal No.40507/2019 Service Tax Appeal No.40508/2019 Hon'ble Shri M. Ajit Kumar, Member (Technical) Shri Hari Radhakrishnan, Advocate for the Appellant Smt. Anandalakshmi Ganeshram, Authorized Representative for the Respondent ORDER The issue in all these appeals relate to refund of rebate and hence they are taken up together for hearing and disposal. 2. The amount involved in each appeals are as under:- S. No. Appeal No. Amount Involved (Rs.) 1. E/42824/2014 1,37,870/- 2. ST/40846/2016 1,10,952/- 3. ST/40847/2016 42,332/- 4. ST/41542/2016 81,717/- 5. ST/41543/2016 2,44,789/- 6. ST/41544/2016 2,44,789/- 7. ST/41606/2016 1,21,350/- 8. ST/4055....

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.... appeals. Hence these appeals before this Tribunal. 4. Shri Hari Radhakrishnan, learned Advocate appeared for the appellant and Smt. Anandalakshmi Ganeshram, learned Authorized Representative appeared for the respondent. 4.1 The learned Advocate for the appellant submitted that; (i) The adjudicating authority had rejected the refund claim in respect of gamma sterilization services used by the appellant for sterilizing the latex gloves prior to their export. The said activity of sterilization was carried out at the premises of the appellant's job worker. The refund claims were rejected on the common ground that the gamma sterilization service was undertaken much before the time of export and hence does not fall under the categ....

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.... 168/2014 Dated 14.11.2014 Gamma Sterilization Service 61,337/- 2. ST/40846/2016 03/2016 Dated 25.01.2016 Gamma Sterilization Service 31,588/-       Courier Service 7,943/- 3. ST/40847/2016 04/2016 Dated 25.01.2016 Gamma Sterilization Service 16,331/-       Courier Service 23,764/- 4. ST/41542/2016 54/2016 dated 27.05.2016 Gamma Sterilization Service 81,717/- 5. ST/41543/2016 48 & 49/2016 dated 26.05.2016 Gamma Sterilization Service 2,31,274/- 6. ST/41544/2016 79 & 80/2016 Dated 17.06.2016 Gamma Sterilization Service and filing of refund claim in improper format 99,605/- 7. ST/41606/2016 79....

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....yond the place of removal, for the export of the said goods'. It is the contention of the Department that gamma sterilization service was undertaken at the premises of the appellant's job worker and that the said service was undertaken much before the time of export and hence does not fall under the category of 'specified services'. It was held that the activity of sterilization was carried out in the place of the appellant's job worker which is beyond the place of removal of latex gloves. 4.1 Per contra the appellant has stated that notification No.41/2012-ST dated 29.06.2012 was retrospectively amended vide notification No.1/2016-ST dated 03.02.2016 read with Section 160 of the Finance Act, 2016. As per the said amendment, 'specified s....

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....denied on this score. 5. I find that with regard to refund of Swatch Bharat Cess and Krishi Kalyan Cess, this issue stands settled by the Hon'ble CESTAT, Kolkata in the case of MMTC Ltd Vs. CC GST & Central Excise (Final order dated 17.10.2023 in service tax appeal No.76346/2019) wherein it has been held that the assessee is entitled for refund of Swatch Bharat Cess and Krishi Kalyan Cess in terms of notification No. 41/2012-ST dated 29.06.2012. 6. With regard to the refund paid on courier services, the Commissioner (Appeals) had allowed this very issue in the appellant's own case vide order-in-appeal Nos. 299 & 300/2010 dated 23.07.2010 and order-in-appeal Nos. 79 & 80/2016 dated 17.06.2016. The Department has accepted the said o....