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TMI Blog2017 (7) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee, the non-mentioning of such commission amount in the shipping bill in any way, will not come in the way for granting of refund to the assessee, in terms of the N/N. 17/2008 - at the time of filing the refund claim, the notification which is in force is available to the appellant to claim refund of tax paid on the services which were received by the appellant for export of goods - refund allowed - appeal allowed - decided in favor of appellant. - ST/311/2011 - A/61220/2017-SM[BR] - Dated:- 30-6-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Rupinder Singh, Shri. Veer SIngh, Advocates- for the appellant Shri. Satyapal, AR- for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 41/2007-S.T., dated 6-10-2007, as amended by Notification No.17/2008-S.T., dated 1-4-2008 or not. Since we are concerned only with the service provided by Commission Agent and received by the respondent herein, we reproduce the said Notification No. 17/2008-S.T., dated 1-4-2008, as regards the services provided by the Commission Agent, which is as under :- Exemption to specified taxable services used for export of goods Notification No.41/2007-S.T., dated 6-10-2007 amended 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 (Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended by Government of India or EXIM Bank, or exports made by Indian partners towards equity participation in an overseas joint venture or wholly owned subsidiary, (iv) documents evidencing actual export of goods, (v) documents evidencing actual payment of commission to the commission agent, (vi) refund of service tax shall be restricted to actual amount of service tax paid or service tax calculated on two per cent of FOB value of export goods, whichever is less 2. This notification shall come into force on the date of its publication in the Official Gazette. [Notification No.17/2008-S.T., dated 1-4-2008] 7. It can be seen that condition No.6 herein above was amended vide Notification No. 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit is available to the manufacturer as also by the provider of output service subject to the conditions set out therein. As noted earlier the appellant fulfils all other conditions. Thus, reading the Rule 5 as it stood prior to its amendment, as a whole, it is evident that refund of unutilized credit is allowable not only to manufacturers but also available to providers of output service. 8. As regards the grounds raised by the learned DR that assessee had not indicated the amount of commission paid on the shipping bill, we find that it is undisputed fact that the service tax stands paid by the respondent, has been admitted by the department as tax liability on the commission paid by the assessee, the non-mentioning of such commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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