TaxTMI 
TaxTMI 
2025 (11) TMI 679
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....vices but rejected the rebate claim to the tune of Rs. 11,07,308/- in respect of certain other services, viz. "Handling Charge destination", "Destination Charges", "Custom Scan Charges at Destination", "Pier transfer at arrival port", "Sorting at Destination", "Container handling at port of arrival", "Warehouse charge to Destination" on the ground that as per the provisions contained in Notification No. 41/2012-ST dated 29.06.2012 only those taxable services which were availed by the Appellant beyond the factory gate and up-to the port of export within the Indian territory are eligible for the sanction of rebate, whereas all the impugned services on which the Appellant has claimed rebate have been provided / delivered in the foreign territory (i.e. outside India). In this regard, the original adjudicating authority placed reliance on Order-in-Appeal No. 38/2017 (CTA-II) dated 30.06.2017 in the Appellant's own case on similar issue for the period October, 2013 to March 2015, as the same is binding on the Adjudicating Authority. 3. The Lower Appellate Authority rejected the appeal filed by the Appellant against the impugned Order-in-Original No. 14/2019-RF dated 22.04.2019. Hence ....
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....se of clause (g) of para 3 of the notification, the date of export shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act 1962 (52 of 1962) iv. A combined reading of para 1(a) and para 3(g) and explanation to para 3(g) of the notification No. 41/2012ST dated 29.06.2012 would reveal in the case of excisable goods specified services mean taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods for their export. And the date of export of the said excisable goods shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under Section 51 of the Customs Act, 1962. The export of goods will attain finality once the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation. All the export procedures up-to clearance and loading of the goods for exportation take place in any of the port situated within India territory. Thus, it can be construed that as per the defin....
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....mission of the Learned AR that CBEC vide its Circular No. 999/6/2015-CX dated 28.02.2015 has clarified that for exports, place of removal can be extended only up to 'Port of export', and in no case place of removal can be beyond the port/ICD/CFS. 9. It is not disputed that the impugned services were used beyond the factory of production or manufacture of Appellant's export goods. In this regard, it is observed that the amendment made to notification No. 41/2012-ST vide notification No. 1/2016 dated 03.02.2016 read with Section 160(1) and Section 160(2) of the Finance Act, 2016 whereby (a) the meaning of "specified services" was substituted retrospectively to the effect that "specified services" means taxable services that have been used beyond factory or any other place or premises of production or manufacture of excisable goods, for their export; and (b) rebate of all such service tax which had been denied, but which would not have been denied had the amendment been in force at all material times, was ordered to be granted, supports the contention of the Appellant that the taxable services used by them are Specified Services, in as much as the said services were used beyond the....
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....ndment is extracted as under: - (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. 10. The above notification was amended by amendment Notification No.1/2016-ST, dated 03.02.2016. The relevant part is reproduced as under:- (A) "specified services" means - (i) in the case of excisable goods, taxable services have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export; (ii) in the case of goods other than (i) above, taxable services used for the export of said goods. 11. From the amendment, it is seen that the words "beyond the place of removal" has been deleted and instead by the amendment notification the definition of "specified services" is defined to mean as "the taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods for their export". Thus when the taxable se....
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....f such goods. It is undisputed that in the case in hand, appellant exported the excisable goods and utilized the services for such export and the place of removal in the case in hand is factory gate. It is also undisputed that in some of their clients' case, appellant had accepted the terms of delivery of the goods till the doorsteps of the clients. It would mean that the appellant was responsible for the delivery of the goods in the hands of the appellant's clients. Hence services received by the appellant for such activity is eligible for refund under Notification No. 41/2012-S.T. (as reproduced hereinabove). 8. I find strong force in the contentions raised by the learned Counsel that identical issue has been decided by the Delhi Bench in the case of Polyplex Corporation Ltd. (supra) and I reproduce the ratio as in para 8. "8. With regard to services, namely, Ocean freight, OnCarriage and Terminal Handling (Destination), the argument of the learned AR for the Revenue is that services availed by the appellant outside India, they are not entitled to claim refund of Service Tax. To claim refund of service tax on services in question provided by the service provider....