9911796707
TMI Blog2014 (6) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against assessee. - Appeal No. ST/3292/2012 - FINAL ORDER No.52434/2014 - Dated:- 12-6-2014 - Mr. Manmohan Singh, J. For the Appellant : Shri Sudhir Malhotra, Advocate For the Respondent : Shri Sanjay Jain, DR JUDGEMENT Per MANMOHAN SINGH: Appellant M/s.H.R. International, Jalandhar has come in appeal before the Tribunal against Order-in-Appeal nO.172/ST/APPL/CHD-I/2012 dated 13.7.2012 wherein Commissioner (Appeals) has upheld the order passed by the adjudicating authority. The adjudicating authority has held that provisions of section 11B though made applicable to service tax, were not applicable in case of refunds under Notification No.41/2007-ST. Accordingly refund claim of Rs.52,711/- was rejected. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them the period of one year to claim refund. Commissioner (Appeals) while going through the facts in para 8 of his order have observed as under:- The subject refund claim has been filed in terms of notification no. 41/2007-ST dated 6.10.2007 which provides exemption from service tax on specified taxable services received by an exporter and used for export of goods. Proviso (b) of ibid notification stipulates that the exemption claimed by the exporter shall be provided by way of refund of service tax paid on the specified services used for export of the said goods and proviso (f) of notification provides that exemption of refund of service tax paid on the specified services used for export of said goods shall not be claimed ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to duty of excise:- 9C, 9D,11B,11BB, 11C, 12, 12A, 12B, 12C, 12D, 12E, 14, 14AA, 15, 33A, 35F to 35-O (both inclusive), inclusive) 35Q, 36, 36A 36B 37A, 37B,37C, 37D 38A and 40. 9. He contended that provision of section 11B have now been made applicable to service tax, limitation period of one year will also become applicable to their refund claim of service tax in terms of Notification No.41/2007-ST dated 6.10.2007. 10. On the other hand, ld.DR reiterated the findings contained in the order of Commissioner (Appeals) and subsequently referred to Para 8 of his order wherein it has clearly been held that exemption un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys to one hundred eighty days i.e. six months vide Notification No.32/2008-ST. Relevant notification is reproduced for ready reference:- New Delhi, the 18th November, 2008 Notification No.32/2008-Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.41/2007-Service Tax, dated the 6th October, 2007 which was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 645(E), dated the 6th October, 2007, namely:- In the said notification,- (1) in p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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