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TMI Blog2018 (12) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant (s) Shri H.S. Abedin, AC(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary The facts of the case in brief are that the appellant assessee is engaged in the business of trading of minerals, metals and energy products in India as well as export of such goods. For the purpose of export of goods, the appellant has availed various taxable services on payment of Service Tax. Claim for rebate of service tax amounting to ₹ 2,83,731/- paid on the specified taxable services used for export of goods, during the period from 03.05.2014 to 12.07.2014, was submitted on 27.04.2015 under Notification No.41/2012-ST dated 29.06.2012. Show Cause Notice dated 28.07.2015 was issued to explain the claim of refund of ₹ 21,864/- which was alleged to be outside the purview of Notification No.41/2012-ST (supra). The Adjudicating Authority sanctioned an amount of ₹ 2,61,867/- and rejected an amount of ₹ 21,864 as not admissible. Revenue filed appeal before the first appellate authority who passed the following order: 7. I modify the Order in Original No.R/24/ST-II/Ballygunge Div./kol/2015-16 dated 28.10.2015, passed by the Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... psis of cases specifying the issues involved in each appeal. I find that the Commissioner (Appeals) had given a detailed finding as under: 6. The Department also observes that claim cannot be filed under Para 3 in the difference between the amount of rebate under the procedure specified in paragraph 2 and paragraph 3 is less than twenty per cent of the rebate available under the procedure specified in paragraph 2 in terms of Para 1 (c) of the Notification and accordingly. Accordingly, the refund of service tax of ₹ 1,64,163/- in respect of a few shipping bills under Para 3 is erroneous for the reason indicated above and the same needs to be recovered with interest. 7. The other grounds taken in the appeal are that rebate claim in respect of each shipping bill in an application is a separate claim and the requirement of certificate on the documents enclosed with Form A-1 in terms of clause (h) and clause (i) of Paragraph 3 of the Notification is required to be fulfilled with reference to each shipping bill. It is also contended that in respect of two shipping bills appearing in serial numbers 1 and 2, the rebate claimed against those two shipping bills involving s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he head office, as the case may be, in Form A-1; (g) the claim for rebate of service tax paid on the specified services used for export of goods shall be filed within one year from the date of export of the said goods. Explanation. - For the purposes of this clause the date of export shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962); (h) where the total amount of rebate sought under a claim is upto 0.50% of the total FOB value of export goods and the exporter is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall be submitted along with relevant invoice, bill or challan, or any other document for each specified service, in original, issued in the name of the exporter, evidencing payment for the specified service used for export of the said goods and the service tax paid thereon, certified in the manner specified in sub-clauses (A) and (B) : (A) if the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly paid on any specified service used for export of goods as per the procedure specified in Paragraph 2 or Paragraph 3 of the said Notification. The plea taken by the Department is that this has to be applied against each individual shipping bill in terms of Para 1 (c) of the notification. I have very minutely and critically perused Para 1 (c) which reads as the rebate under the procedure specified in paragraph 3 shall not be claimed wherever the difference between the amount of rebate under the procedure specified in paragraph 2 and paragraph 3 is less than twenty per cent of the rebate available under the procedure specified in paragraph 2 . I find that in terms of Para 3, a claim may contain one shipping bill or it may contain more than 1 shipping bill. No restriction has been imposed as to the number of shipping bills to be covered in a claim. The only requirement is that details of shipping bill vis- -vis details of goods exported and details of specified services used for export of goods have to be furnished. I find that in the Form A-1, details of shipping bill/bill of export, details of goods exported, details of specified services used for export of goods, documents evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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