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TMI Blog2018 (3) TMI 1722X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Schedule to the above notification. There is no dispute that in the instant case the rebate claims are not maintainable under Para 3 as the difference between the amount of rebate claimed under Para 3 and the amount of rebate which could be admissible under Para 2 is undoubtedly below 20%. This fact has not been questioned by the applicant also in their revision application. Rebate of service tax under Para 2 can be claimed only from Customs authorities after complying with the procedure laid down under the above notification and rebate of service tax under Para 2 cannot be granted by the Central Excise authorities as customs authorities have only been entrusted under Notification No. 41/2012-S.T. to disburse rebate of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 2,92,653/-. Out of the rejected claim of ₹ 2,92,653/-, the claim of ₹ 1,79,962/- was rejected on the ground that the difference between the amount of rebate under the procedure specified in Para 2 and Para 3 is lesser than 20% of the rebate admissible under the procedure specified in Para 2 of Notification No. 41/2012- S.T., dated 29-6-2012. The applicant s appeal filed before the Commissioner (Appeals) with regard to the above stated rebate claim for Rs. l,79,962/- is also rejected vide above-mentioned Order-in-Appeal dated 22-9-2016. Consequently, the above revision application is filed before the Government mainly on the ground that the rebate claim filed by them under Para 3 of Notification No. 41/2012-S.T. is lesser than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Para 2 or Para 3 of the said notification. The rebate claim under Para 2 is required to be filed with the concerned Custom House along with shipping bills as per rates specified for different items in the Schedule to the above notification. Whereas the rebate claim of service tax under Para 3 is to be claimed from the jurisdictional Assistant/Deputy Commissioner of Central Excise on the basis of actual service tax paid on the input services or inputs used in the exported goods and the procedure for the same is entirely different. Thus, claimant is given liberty for choosing the most beneficial option in terms of more amount and convenience. Since the claim under Para 2 is in terms of already fixed rates for each item in the Schedule o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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