2017 (11) TMI 299 - AT - Service Tax

Refund claim - export of goods - N/N. 41/2012-ST dated 29.06.2012 as amended - main contention of the Revenue is that the particulars furnished in each and every column, must be shipping bill wise - Held that - there is no requirement to determine FOB value shipping bill wise to determine the formula enumerated in Para 1 (c) or in Para 3 (i) of the notification - appeal dismissed - decided against Revenue.

Summary

Issues:
Refund claim on taxable specified services for export of goods under Notification No.41/2012-ST dated 29.06.2012 as amended.

Analysis:
The appeals before the Appellate Tribunal concerned the refund claim sanctioned by the Adjudicating Authority on taxable specified services for export of goods as per Notification No.41/2012-ST. The Revenue challenged this decision before the Commissioner (Appeals), who subsequently rejected the appeals. The main contention of the Revenue was that the respondent did not comply with the conditions of the Notification properly, specifically regarding the particulars furnished in each column being shipping bill wise. The Commissioner (Appeals) detailed various grounds, including the requirement of a certificate for each shipping bill and the percentage of rebate claim in relation to the FOB value of the export goods. The Notification outlined the procedure for claiming rebate, emphasizing the need for accurate documentation and verification by the relevant authorities within a specified time frame.

The Commissioner (Appeals) analyzed the Notification's provisions meticulously, addressing the issues raised by both parties. The Tribunal's decision was based on a thorough examination of the Notification's requirements, particularly regarding the submission of claims and the calculation of rebate amounts. The Tribunal emphasized that the claim did not need to be shipping bill wise, as long as the necessary details were provided for each shipping bill included in the claim. The Tribunal's decision was supported by previous Tribunal rulings and highlighted the importance of following the Notification's guidelines for claiming rebates on service tax paid for specified services used in exporting goods. The Tribunal ultimately upheld the Commissioner (Appeals)'s decision, rejecting the Revenue's appeals and affirming the correctness of the refund claim sanctioned by the Adjudicating Authority.

In conclusion, the judgment by the Appellate Tribunal clarified the procedural requirements for claiming rebates on taxable specified services for export of goods under Notification No.41/2012-ST. The decision underscored the importance of accurate documentation, adherence to the Notification's provisions, and compliance with the specified conditions for claiming refunds. The Tribunal's detailed analysis and reliance on previous rulings ensured a consistent interpretation of the Notification's guidelines, ultimately upholding the Commissioner (Appeals)'s decision and rejecting the Revenue's appeals.