2021 (9) TMI 77

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..... ed by the appellant for such activity is eligible for refund under N/N. 41/2012-ST. Since the inland haulage Charges has been paid by the exporter, they are entitled for the refund of the Service Tax paid on such inland haulage Charges - Appeal allowed - decided in favor of appellant.
MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. Divyesh Bhuptani, CA for the Appellant Shri S N Gohil, Superintendent (AR) for the Respondent ORDER This issue involved in the present case is that whether the appellant is entitled for the refund of inland haulage Charges which according to the department was used beyond the place of removal for expert of goods under Notification No.41/2012-ST dated 29.06.2012. 2. Shri. Divyesh Bhuptani, Learned Chartered Accou .....

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..... ence they are reproduced. "G.S.R. ___(E). - In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 52/2011-Service Tax, dated the 30th December, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 945(E), dated the 30th December, 2011, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby grants rebate of service tax paid (hereinafter referred to as rebate) .....

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..... he clients. It would mean that the appellant was responsible for the delivery of the goods in the hands of the appellant's clients. Hence services received by the appellant for such activity is eligible for refund under Notification No. 41/2012-S.T. (as reproduced hereinabove). 8. I find strong force in the contentions raised by the learned Counsel that identical issue has been decided by the Delhi Bench in the case of Polyplex Corporation Ltd. (supra) and I reproduce the ratio as in para 8. "8. With regard to services, namely, Ocean freight, On-Carriage and Terminal Handling (Destination), the argument of the learned AR for the Revenue is that services availed by the appellant outside India, they are not entitled to claim refund of Ser .....

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