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TMI Blog2023 (2) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... -. 2. Briefly stated the facts of the case are that the Appellant is a merchant exporter and is having their Regd. Office at 1, Sarojini Naidu Sarani (Subham), 5th Floor, Kolkata-700017 and corporate/branch office at 10-1-31, Signature Towers, Level-4, Waltair Apartments, Visakhapatnam, Andhra Pradesh. The Appellant had filed a refund claim in terms of Notification No. 41/2007-ST dated 06.10.2007 as amended by Notification No. 3/2008-ST dated 19.02.2008 for the rebate of service tax on specified services received and used by them for export of iron ore fines during the quarter April 2008 to June 2008. Vide the impugned appellate order, the Ld.Commisioner(Appeals) allowed the Appeal filed by the Department and set aside the Order-in- Origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, size, etc which are variable. Reliance was made on the decision of the Tribunal in the case of Jumbo Mining Ltd. vs. CCE [2012 (26) STR 525 (Tri- Bang)] wherein it was held that compliance of condition No. 11 of Notification No. 3/2008 dated 19.02.2008 should be ascertained by broadly correlating the evidence of transport and service tax paid on such transport charges and quantity exported. Further reliance was made on the decision of the Tribunal in East India Minerals Limited vs. CCE & ST [2012 (27) STR 18] wherein it was held that the policy of the government is not to export domestic tax along with export of such goods. It was also contended that the Chartered Accountant's certificate broadly correlated the quantity exported and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be made with respect to exports. This Circular was relied upon by the Appellant before the Adjudicating Authority, as mentioned in submissions of the assessee. At the same time Ld. Authorized Representative appearing on behalf of the respondent Revenue could not produce the required documents before the Bench to ascertain as to what extent co-relation can be made and whether any liberal view can be taken in these proceedings in view of C.B.E. & C. Circular No. 120/01/2010-S.T., dated 19-1-2010. 8. So far as admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by CESTAT in the case of Jumbo Mining Ltd. v. CCE Hyderabad (supra) by making following observations in Para 6.2 as f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue :- "3.2.1. Similar problem of co-relation and scrutiny of large number of documents was being faced in another scheme (Notification No. 41/2007-S.T., dated 6-10-2007) which grants refund of service tax paid on services used by an exporter after the goods have been removed from the factory. In Budget 2009, the scheme was simplified by making a provision of self-certification [Notification No. 17/2009- S.T.] whereunder an exporter or his Chartered Accountant is required to certify the invoices about the co-relation and the nexus between the inputs/input services and the exports. The exporters are also advised to provide a duly certified list of invoices. The departmental officers are only required to make a basic scrutiny of the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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