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TMI Blog2018 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions/requirements of the said notification and the said amount is admissible for refund. An amount of ₹ 4,48,188/- claimed by the said claimant is admissible for refund of Service Tax paid on Taxable specified services in terms of the said notification - refund allowed - appeal allowed - decided in favor of appellant. - Appeal No. ST/75952/2018 - FO/76526/2018 - Dated:- 21-8-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri Dilip Kumar Singh, CA for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (A. R.) for the Revenue ORDER PER SHRI P.K. CHOUDHARY Heard both sides and perused the appeal records. 2. I find that the Assistant Commissioner of Service Tax Division-III Service Tax Commissionerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. that the claimant has certified on all the original copy of invoices/bills/challans in terms of para-3(h) of the said notification, since the amount of claim i.e. ₹ 4,48,148/- for refund is 0.47% of the total FOB value amounting to ₹ 95717088/- which is below 0.50% of the declared FOB value of export. 02. that from the certification made on all the original copy of invoices/bills/challans, it is observed that the said claimant declared that they have received and used the specified services for export of the said goods by mentioning specific chipping bill nos. as well as taxable specified services. 03. that from the certification made on all the original copy of invoices/bills/challans and in the declaration made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said claimant in support of their refund claim of service tax under Notification No.41/2012-ST dated 29.06.2012 and my findings are: I.-that the said claimant filed the claim for refund of Service Tax paid on taxable specified service for export on 14.02.2014 for an amount of ₹ 4,48,188/- which I find has been filed within the stipulated time limit in terms of the said notification. II.- that the said claimant has certified on all the original copy of invoices/bills/challans in terms of para-3(h) of the said notification, since the amount of claim i.e. ₹ 4,48,188/- for refund is 0.47% of the total FOB value amounting to ₹ 95717088/- which is not more than 0.50% of the declared FOB value of export. III-that the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for refund as well as payment of Servie Tax made by them has been established in terms of the said notification read with Mof, DoR (TRU) Circular No.120/01/2010-ST dt.19.01.2010 and para VII of circular no. 112/06/2009-ST dt. 12.03.09. IX-that the claimed amount of ₹ 4,48,188/- as refund of Service Tax paid on taxable specified services provided, as detailed at Annexure-A of the brief fact above, I find that services in respect of the said invoices mentioned at the brief fact above are the taxable specified services in terms of the said notification which have been rendered for the export of the said goods for the relevant period of claim and therefore, fulfilled the conditions/requirements of the said notification and the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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