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TMI Blog2018 (3) TMI 1723X X X X Extracts X X X X X X X X Extracts X X X X ..... not a specified service in terms of Notification No. 41/2012-S.T. for the purpose of getting rebate of service tax paid on the specified services - rebate cannot be granted. Liability of interest on erroneously granted rebate - Held that:- The Government does not find any fault in the order of the Commissioner (Appeals) as under Section 73(3), read with Explanation 1, interest under Section 75 on erroneously refunded Service Tax is payable - demand of interest upheld. Revision application rejected. - F. No. 196/14/ST/2017-RA - Order No. 8/2018-S.T - Dated:- 1-3-2018 - Shri R.P. Sharma, Additional Secretary ORDER A Revision Application No. 196/14/S.T./17-RA has been filed by M/s. Mortex (India), 1A, East India House, 20, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince inspection services are used by them within the factory but not at the place where goods are manufactured it is a specified Service being used at the place beyond the place of removal. (ii) The rebate has been granted under Section 93A of Finance Act, 1994 which does not talk of any interest where such rebate is sanctioned. Therefore, no interest can be charged upon recovery of the amount. 4. Personal hearing was held on 6-2-2018 which was attended by Sh. Jalan, Advocate, for the applicant who furnished additional submissions along with two CESTAT s orders. 5. On examination of the Order-in-Appeal, the Government finds that the rebate claim of the applicant has been held to be not admissible on the ground that the inspection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified service in terms of Notification No. 41/2012-S.T. for the purpose of getting rebate of service tax paid on the specified services. Applicant s reliance on CESTAT s decision dated 24-7-2017 in the case of Commissioner of Service Tax, Kolkata v. SM Niriyat Pvt. Ltd. and M/s. Vedica Metals Pvt. Ltd., passed in reference to S.T. Appeal Nos. 76979 76993/16, is completely misplaced as in this decision only CHA and terminal handling service, which were undoubtedly used beyond the factory, have been held to be eligible for rebate of service tax. But the inspection service used in the factory for inspection of the goods is certainly not used beyond factory of the applicant and, therefore, it cannot be equated with the above two services l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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