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TMI Blog2018 (10) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in favor of appellant. - ST/30775/2018 - A/31252/201 - Dated:- 1-10-2018 - Mr. P.K. Choudhary, MEMBER (JUDICIAL) For the Appellant : Shri P. Venkat Prasad, Advocate For the Respondent : Shri A.V.L.N. Chary, Superintendent /AR ORDER PER: MR. P.K. CHOUDHARY 1. The facts of the case in brief are that the appellant is engaged in business of export of granites. They applied for refund of service tax amounting to ₹ 51,440/- paid on Custom House Agency (CHA) services. The services were used for export of goods to foreign countries. The refund sanctioning authority sanctioned the refund. Thereafter, the order was reviewed and an appeal was filed by Revenue before the lower appellate authority. It is the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Asst. Commissioner/Refund Sanctioning Authority had sanctioned the amount. The whole dispute is in respect of the expenses incurred by the appellant beyond the place of removal, which in the present case is Krishnapttanam/Chennai Port. It is the case of Revenue that the services provided by CHA were beyond the place of removal. I further find that the issue is no more res-integra as has been decided in various decisions of the Tribunal. Furthermore, the amendment to the statutory provisions, vide Finance Act, 2016, has finally put the dispute to rest. The relevant amendment is reproduced. Statutory Provisions FINANCE ACT, 2016 Amendment of notification issued under section 93A of Finance Act, 1994 160 . (1) The notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Period of effect of amendment (1) (2) (3) G.S.R. 519(E), dated the 29 th June, 2012 [No.41/2012- Service Tax, dated the 29th June,2012] In the said notification, in the Explanation, (a) in clause (A), for subclause (i), the following sub-clause shall be substituted and shall be deemed to have been substituted, namely: (i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export; ; (b) clause (B) shall be omitted. 1 st day of July, 2012 to 2nd February, 2016 (both days inclusive). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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