TaxTMI 
TaxTMI 
2025 (6) TMI 263
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.... 2. The facts of the case are that the appellants were engaged in export of iron ore fines. During the course of export, the appellant had paid service tax on port services, technical testing and analysis services and GTA services received from service providers, in relation to export of cargo. The iron ore fines, being a commodity which is exported in bulk cargo, therefore, the same is required to be taken to Paradeep port in separate trucks and thereafter aggregated at port before the export invoice is generated. 2.1 The appellants filed a refund claim in terms of Notification No. 41/2007-ST dated 06.10.2007 as amended by Notification No.03/2008-ST dated 19.02.2008 for the tax paid on services used in export of iron ore fines during the....
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....Sarawagi Company Private Limited (supra), wherein this Tribunal has observed as under : "5. It is the case of the Appellant that in case of bulk cargo the goods are to be aggregated at the port premises even before the shipping documents are prepared. The export invoices are prepared only after the iron ore fines are loaded on to the vessel as per the contractual terms and conditions and factors like quality, size, etc which are variable. Reliance was made on the decision of the Tribunal in the case of Jumbo Mining Ltd. vs. CCE [2012 (26) STR 525 (TriBang)] wherein it was held that compliance of condition No. 11 of Notification No. 3/2008 dated 19.02.2008 should be ascertained by broadly correlating the evidence of transport and service t....
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....een input services and the exports made. The Ld.Counsel for the Appellant brings to the notice of the Bench para 3.2.1 of C.B.E. & C. Circular dated 19-1-2010 to argue that self-certification 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. This Circular was relied upon by the Appellant before the Adjudicating Authority, as mentioned in submissions of the assessee. At the same time Ld. Authorized Representative appearing on behalf of the respondent Revenue could not produce the required documents before the Bench to ascertain as to w....
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....well. 7. In view of the above, the orders of the authorities below are set aside insofar as the same relating to denial of refunds to the extent mentioned above and the matter remanded to the original authority for fresh consideration after granting reasonable opportunity of hearing the appellants." 9. 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 s....