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TMI Blog2020 (2) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... sal makes it, abundantly, clear that the question of the service being rendered pre or post export has no significance. In the present case, the Appellant is the exporter of excisable goods and is claiming refund of service tax paid on the specified services as clarifies in the C.A's certificate as mentioned above, and that the services have been used, admittedly, in and in relation to export - None of the said services appears to have been used for the purpose of production of soap stone - all are the services which are to be used beyond the factory or premises of production or manufacturer. Whereas the specified services in the impugned notification, are the services irrespective pre or post export/clearance but those which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST-52978 15,91,975 27.06.2016 March, 2016 25.07.2016 11,78,695 406-407 of 06.06.2010 2. The relevant factual matrix for the purpose is that M/s Bharat Mines Minerals/the appellant is engaged in export of soap stone which attracts NIL rate of duty. The appellant, therefore, is not registered for the purposes of Central Excise, however, has Service Tax code in its favour in terms of clause 3(e) of notification No. 41/2012-ST dated 29.06.2012. 3. The appellant filed the refund claim of the aforesaid amount in the respective appeal on the respective date as mentioned above in furtherance of notification No. 41/2012 ST dated 29. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Lading etc. 8. Complete management of foreign Currency including hedging etc. which is quite technical matter and required expertise to enhance for payment. 9. Any other activities related to and/or ancillary to the export of their product. 4. But, department formed an opinion that the rebate has been claimed with respect to such services as are not truly specified in the notification No. 41/2012, specifically, due to the amendment of this notification vide a subsequent notification No. 1/2016 dated 03.02.2016. The post export services are held to be the services beyond the place of factory. Resultantly, the refund as claimed was partially rejected initially by the original adjudicating authority vide the respective order as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a learned DR while justifying the impugned order has impressed upon the para 5 thereof. It is submitted that in terms of the definition of specified service in the impugned notification, the Commissioner (Appeals) has correctly formed the opinion that since the impugned services were not used for clearance of goods to the place of export or any other function that can only be done after clearance of goods from the factory and that the Chartered Accountant service was used before the execution of export the benefit cannot be granted to him. Appeal is, accordingly, prayed to be dismissed. 8. After hearing the rival contentions, perusing the record and the order-under-challenge, I am of the opinion that to adjudicate upon the impugned contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture. This perusal makes it, abundantly, clear that the question of the service being rendered pre or post export has no significance. 10. In the present case, the Appellant is the exporter of excisable goods and is claiming refund of service tax paid on the specified services as clarifies in the C.A's certificate as mentioned above, and that the services have been used, admittedly, in and in relation to export. None of the said services appears to have been used for the purpose of production of soap stone. Department has not produced evidence to the contrary. Hence, all are the services which are to be used beyond the factory or premises of production or manufacturer. I am of the opinion that the same is the sufficient complian ..... X X X X Extracts X X X X X X X X Extracts X X X X
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