2015 (11) TMI 786 - AT - Service Tax

Denial of the rebate claim filed by them under notification No. 41/2012-ST dated 29.6.12 - Various service - Held that - After examining the CBEC circular dated 28.2.15 and the notification 52/2011 and the notification No. 41/2012 ibid , all these services have been availed by the appellant beyond the place of removal i.e. ICD Loni. In these circumstances, I hold that appellant is entitled to claim rebate as per the notification 41/2012. With these terms, I set aside the impugned order - Decided in favour of assessee.

Summary

Issues:
- Rebate claim denial under notification No. 41/2012-ST for specific services availed beyond the place of removal.

Analysis:
The appellant appealed against the denial of their rebate claim for services under notification No. 41/2012-ST, including transfer of goods from ICD to Port of export, terminal handling charges, CHA services, banking and financial services, Clearing and Forwarding Agents services, and sterilizing or fumigation of containers services. The claim was rejected on the basis that the services were availed before the place of removal, which, in the case of export, was considered to be the port of export. The appellant argued that as per section 4 of the Central Excise Act, the place of removal was the depot, in this case, ICD Loni, from where the goods were exported, and the services were received thereafter. They contended that they were entitled to claim the rebate as per CBEC circular 999/6/15- CX dated 28.2.2015.

The appellant provided explanations for availing the services beyond the place of removal, stating that the services were received and used beyond ICD Loni, falling under the category of 'specified services.' The circular highlighted that terminal handling charges, CHA services, banking and financial services, Clearing and Forwarding Agents services, and sterilizing or fumigation of containers services were all availed beyond the place of removal. After examining the CBEC circular, notification 52/2011, and notification No. 41/2012, the Tribunal found that all services were indeed availed by the appellant beyond the place of removal, ICD Loni. Consequently, the Tribunal held that the appellant was entitled to claim the rebate as per notification 41/2012, setting aside the impugned order and allowing the appeal with consequential relief.