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TMI Blog2015 (3) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant being an exporter is entitled to exemption of Service Tax paid on the specified input services utilized by it in the course of its export business as provided under Notification No. 41/2007-ST dated 6.10.2007. Accordingly for the year 2008, the appellant filed 4 quarterly claims for refund of Service Tax paid by them on taxable services utilized in the business of export. The details of which are as follows: - Sr. No. Order-in-Original & date Period Date of receipt Refund amount 1. Refund/GS/19/10 dt. 15.01.2010 Jan, 08 to Mar, 08 30.5.2008 Rs.41,729/- 2. Refund/GS/20/10 dt. 15.01.2010 Apr, 08 to June, 08 Not mentioned Rs.42,394/- 3. Refund/GS/21/10 dt. 15.01.2010 July, 08 to Sept, 08 Not mentioned Rs.43,794/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessees, in availing the exemption by way of refund, amendment and substitution were made time to time as well as the supersession of the notification was also done. The departmental clarification was issued on 17.4.2008, 12.5.2008, 11.12.2008 and 12.3.2008, Notification No. 41/07 was in operation till 6.7.2009 and was superseded by Notification No. 17/09-ST dated 7.7.2009. The said notification is claimed by the department, in its Clarificatory Circular dated 6.7.2009 as "revamp of the entire scheme" with the object of achieving "speedy refunds" to exporters. The major departure from the original scheme was that the refund was now to be granted on self certification/certification by Chartered Accountant. Accordingly, the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removed by the Notification No. 52/2011 (para 41, sub para 12) which also stood clarified by Circular No. 112/06/09 dated 12.3.2009. 3.3 As regards CHA service, the same was collected under Port Service by the service provider, vide clarificatory Circular No. 112/06/2009-ST dated 12.3.2009, the CBE&C on the issue raised "the service provider providing services to the exporter provides various service. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds", had clarified that "Notification No. 41/2007-ST provides exemption by way of refund from specified taxable services used for export of goods. Grantin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relationship of service with the goods exported and also in the absence of IEC Code not mentioned in the invoice. Accordingly, the finding of the Assistant Commissioner was upheld. Being aggrieved, the appellant have preferred this appeal before this Tribunal. 3.8 The appellant vehemently argued that in view of the law, time to time clarification issued and clarified by subsequent notifications superseding the original notification No. 41/2007, if the same are read together, it will be found that the appellant is entitled to refund. The appellant have filed copies of some of the invoices to demonstrate and establish the eligibility. 3.9 As regards the invoice for CHA service is concerned, issued by Kanayasingh & Sons, the CHA is havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses, the appellant herein from time to time. 3.12 The appellant further vehemently argued that in view of the subsequent clarifications, amendments and superseded from time to time, the court below have erred in denying the exemption and accordingly appeal should be allowed. 3.13 The appellant further relied on the SMC ruling of this Tribunal in the case of Alpine Apparels Vs. Commissioner of Central Excise, Delhi - 2013 (30) STR 687 (Tri-Del), wherein this Tribunal has held that where the invoice of courier agency gives all the details save and except the IEC Code no. of exporter and there is no dispute with regard to the holding of IEC code with importer, the refund cannot be denied. The appellant also relies on the ruling in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to refunds of Service Tax as claimed by them in all the four appeals save and except in respect of CHA service for the period Jan, 08 to March, 08 as the said service was notified from 1.4.2008. As regards the ruling of the Division Bench of this Tribunal in the case of Magsons Exports (supra), I find that the same is without taking into notice the various subsequent clarifications and superseding notifications wherein the condition has been simplified and or clarified. Further, in view of the fact that there is no dispute that the appellant is registered with the DGFT and having IEC Code no. and the same is mentioned on various other export documents, I hold that the ruling of the Division Bench is distinguishable as the same have not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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