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TMI Blog2018 (3) TMI 1728X X X X Extracts X X X X X X X X Extracts X X X X ..... e rebate of service tax on the commission agents’ services is not admissible under Notification No. 41/2012-S.T., even in the light of amended definition of specified services with effect from 1-7-2012. The Government does not find any fault in the orders of the Commissioner (Appeals) - the revision applications filed by M/s. Ginni Filaments Ltd., Chhata, Mathura, are rejected. - F. No. 196/06-11/ST/2017-RA - Order Nos. 14-19/2018-S.T - Dated:- 1-3-2018 - Shri R.P. Sharma, Additional Secretary ORDER Thirteen Revision Application Nos. 196/14-15/S.T./15-RA, 196/16-19/S.T./15-RA, 196/01/S.T./2016-RA 196/6-11/S.T./17-RA, dated 12-10-2015, 19-10-2015, 11-1-2016 19-1-2017 are filed by M/s. Ginni Filaments Ltd., Chhata, Mathura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f specified services in Notification No. 41/2012-S.T. is also amended by Notification No. 1/2016-S.T., dated 3-2-2016 retrospectively from 1-7-2012, as per Section 160 of the Finance Act, 2016 read with its Xth Schedule; that as per the amended definition of the specialized services any taxable service that has been used beyond factory or any other place or premises of production or manufacture of the said goods is eligible for rebate of service tax and that the reliance on the definition of input services as per Rule 2(l) given in Cenvat Credit Rules, 2004 and Board s Circular No. 943/4/2011-CX., dated 29-4-2011, by the lower authorities for rejection of their rebate claims is erroneous as these are not relevant for deciding the admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices which are only those which are used beyond a factory in this case. The applicant has contended that the definition of specified services has been amended from retrospective effect so as to cover any taxable service that has been used beyond factory or any other place of production or manufacture of the exported goods and the services of commission agents are specified services. However, it has not been elaborated by the applicant in these revision applications or in their additional submissions furnished during the personal hearings as to how this amended definition has enabled them to be eligible for rebate of service tax in reference to the services provided by the commission agents whose services are not generally used between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e category of specified service. But they have not explained anywhere how the commission agents ensured realization of foreign proceeds from the overseas buyers when they were neither exporter nor they were having any other legal basis for recovering the export proceeds from the foreign buyers. They have also not given any concrete example where the commission agents recovered export proceed in any case for the applicant. Since the applicant had only received the export orders from the overseas buyers, whether directly or through the commission agents, the applicant could only obtain letter of credit, etc., from the buyers to ensure realization of the export proceeds in time and in case of default in receiving the payments the applicant was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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