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TMI Blog2022 (8) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... he services are rendered at a place which is neither the factory, nor any other place or premises of production or manufacture. This perusal makes it abundantly clear that the question of the service being rendered pre or post export has no significance. It has also been observed that there is no dispute as to the fact that the goods were exported by the Appellant assessee and the spot in respect of which licence fee has been paid. Paradeep Port Trust has been allotted only for export purposes. Once it is not in dispute that the services are specified for refund purposes and since Service Tax was actually paid on specified service pertaining to export activity, in terms of particular scheme of refund under Notification No.41/2012-ST as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f export i.e. August 2014. The Ld.Commissioner(Appeals) allowed the Appeal filed by the department and modified the Order-in-Original on the ground that the Appellant assessee is eligible for refund of Service Tax paid on pro-rata basis and is not entitled to Rs.32,62,020/-. In short, Rs.26,12,389/- has been considered as allowable by the Ld.Commissioner(Appeals) out of total claim of Rs.58,74,409/-. Hence the present Appeal before the Tribunal. 2. The Ld.Advocate, appearing on behalf of the Appellant assessee submitted that a claim for refund of Service Tax paid on specified taxable service received and used for export of goods under Bill of Exports amounting to Rs.58,83,482/- under Notification No.41/2012-ST dated 29.06.2012 in Form-A- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise, Customs Service Tax has passed a detailed order incorporating the shipping Bill No., date, name of the service provider, invoice No., date, etc.. In short, he has gone through all the documents and has discussed the conditions of the Notification or eligibility of the refund claim and after making a point-wise observation, has finally sanctioned the refund. The Ld.Commissioner(Appeals) has allowed the Appeal before him mainly on the ground that the Adjudicating authority has not taken into consideration the allegation made in Para 4.0 of the Show Cause Notice properly while considering the refund claim of Rs.55,92,035/- and the Appellant assessee is eligible to refund on prorata basis for the period (09.04.2014 to 05.08. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined as substantive benefit should not be denied to an assessee if the conditions are fulfilled. It would not be out of place to mention that the sole intention of the Government to introduce this rebate schemes is to promote Indian exporters to enjoy a level playing field and to compete with the exporters of other countries in the global market. Further, it has never been the intention of the Government to export taxes hence after much deliberation these schemes have been notified and the refund claims if rejected on such grounds, will defeat the very purpose of rebate schemes. 8. In view of the above discussion, the impugned order is set aside and the order passed by the Ld.Adjudicating authority stands restored. Appeal is thus allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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