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TMI Blog2013 (2) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... een factored in computation of All industry rate of drawback prior to 2007 or after 2007 and that there services are not input services but are services linked to exports. Further Notification No. 33/2008, dated 7-12-2008 amended Notification No. 41/2007-S.T., dated 6-10-2007 omitted the clause “(e) the said goods have been exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995” However 2% FOB value was increased to 10% of FOB value as per amended Notification 33/2008 dated 7-12-2008. In this case refund claims were filed before the date of said amendment and hence the restriction of 2% of FOB value by the Lower Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit Rules, 2004, and foreign sales commission being considered as input service . Show Cause Notices were issued to the appellants as to why the refund claims should not be restricted to Service tax paid and exported under DEPB Scheme of export and refund should not be denied being the Service tax paid on the input service on which Drawback has already been claimed under Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. After due process of law by issuing Show Cause Notices, the Lower Adjudicating Authorities restricted the refund claims @ 2% of FOB value of the exports goods pertaining to DEPB Scheme and rejected refund claim for the export made under Drawback Scheme respective impugned Orders-in-Original. 3. Agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal memoranda, he has further emphasized by placing reliance on the Director (Drawback) s letter dated 9-11-2009 in response to a query under RTI Act, that the Service tax paid on Foreign Agency Commission was not factored in the Drawback Shipping bills; that in terms of Notification No. 33/2008, his clients are entitled to get rebate/refund from 2% upto 10%. 4.3 Shri Raghunathan, has further undertaken to produce affidavits for each appeal to the effect that the Foreign Agency Commission has not been included in the drawback shipping bills within a week's time. 5. I have carefully gone through the records of these cases and also the oral and written submissions of all the appellants and the respondents. The issue to be decided in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 2(l)(ii) of Cenvat Credit Rules, 2004 read with Rule 2(a) of Drawback Rules. In this connection, it is pertinent to point out that the Director (Drawback), in his letter dated 9-11-2009 in response to query under RTI Act, has stated that the Service tax paid on foreign agency commission was not factored in the Draw Back Shipping Bills. Further, Notification No. 33/2008, dated 7-12-2008 amended Notification No. 41/2007-S.T., dated 6-10-2007 omitted the clause (e) the said goods have been exported without availing drawback of service tax paid on the specified services under the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 5.4 In view of the above clarification by the Director of Drawback that the Service tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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