2012 (7) TMI 739

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..... hey are exporting the mineral Potassium Feldspar through Kakkinada port. The export goods are transported from their units at Kadthal and Kothakota to Kakkinada seaport by engaging the services of transporters. The export goods so transported by the lorries are stored in stock yard allotted by Kakkinada seaport to the CHA M/s Chandra Shipping and Trading Services who are handling the work related to export of the ore for the appellants. The appellants claimed refunds in terms of Notification No. 41/2007-S.T. dated 6.10.2007 as amended by Notification No. 3/2008-ST dated 19.2.2008 which stand partly rejected. In one case, Rs. 1,95,035/- being service tax paid on transportation charges incurred in respect of goods transported for the period O .....

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..... ning of the Commissioner (Appeals), submits that the condition regarding mention of export of invoices in the lorry receipt and corresponding Shipping Bills had to be necessarily fulfilled. Since the appellants have failed to fulfill the said conditions, the refund claims have been rightly rejected. 6.1 I have carefully considered the submissions from both sides and perused the records. The refund of service tax paid in respect of services provided to an exporter in relation to transport of export goods directly from the place of removal to the port from where the goods are exported are available in terms of Notification No. 41/2007-ST as amended by Notification No. 3/2008-ST subject to fulfillment of the following conditions: S/No. Cla .....

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..... the case that the goods are exported from Kakkinada Port without being transported from the factory of the appellants as claimed by them. Therefore, in the peculiar facts and circumstances of the case, the compliance of Condition No. (iii) should be ascertained by broadly correlating the evidence relating to transport and service tax paid on such transport charges and the quantity exported. As regards the claim for refund of service tax on Godown rent, the same may also be considered afresh after ascertaining the veracity of the claim of reimbursement by the appellants. The decisions of the Tribunal relied upon by the appellant ignoring procedural violation while granting refund in respect of exports can be applied to the facts of present c .....

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