9911796707
TMI Blog2019 (3) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... gents by way of transportation in a goods carriage for foods stuffs including Flours, tea, coffee, jiggery, sugar , milk products, salt and edible oil, excluding alcoholic beverages. There is no dispute that frozen meat is food stuff and transportation of the same stands exempted vide the said notification from payment of service tax. Apart from the fact that GTA service is not one of the specified service in Notification No.41/2012, the applicability of the said notification to the facts of the instant case, as adopted by the Lower Authorities is not justified inasmuch as the Notification No.25/2012-ST is an independent notification. The refund claim having been made in terms of the said notification is required to be adjudged in the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for transportation of the food stuffs, vide Notification No.25/2012-ST dated 20.06.2012, the appellants filed refund claims in respect of the service tax paid by them on the GTA services. 3. The said refund claims were rejected by the Original Adjudicating Authority on the ground that while exporting the goods, the appellants were claiming the benefit of rebate in terms of Notification No.41/2012-ST, which debars sanctioning of refund claims of duty paid on the services specified therein and used for export of the goods in case the export has taken place under rebate. The Order-In-Original passed was upheld by Commissioner (Appeals) and hence the present appeals. 4. On going through the impugned order, we find that the sole ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made in terms of the said notification is required to be adjudged in the light of the wordings of the said notification. There is nothing in the said notification to deny the exemption in case the GTA services has been utilized for transportation of the food stuffs which ultimately stand exported under claim of rebate. Inasmuch as the said notification fully applies to the facts of the present case, we have to hold that assessee is entitled to the refund of the service tax paid on reverse charge basis in respect of the GTA services so received by them. As such, we set aside the impugned order and allow all the appeals with consequential relief to the appellants. ( Pronounced in Court on 11.12.2018 ) - - TaxTMI - TMITax - S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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