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TMI Blog2023 (2) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding self certification or Chartered Accountant s certification about co-relation and nexus between input Services the exports. That above logic can be followed for Notification No. 5/2006-C.E. (N.T.) where such simplification of Notification No. 17/2009-S.T. may not be available. The impugned order cannot be sustained and is accordingly set aside - Appeal allowed. - Service Tax Appeal No.77816 of 2018 WITH Service Tax Appeal No.75868 of 2022 - FINAL ORDER NO. 75069-75070/2023 - Dated:- 15-2-2023 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Ms. Mitali Borpujari, Consultant for the Appellant (s) Shri A.Roy, Authorized Representative for the Respondent (s) ORDER The instant appeal has been filed by the assessee, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tnam Commissionerate and another one bearing Regn. No.AADCS8887RST003 which has been obtained for their Kolkata office under the jurisdiction of Division-III, Service Tax Commissionerate, Kolkata. He further observed that conditions specified in the Notification must be strictly complied with for availing the benefits. 3. In terms of the Notification No.41/2007-ST dated 06.10.2007, as amended by Notification No.03/2008-ST dated 19.02.2008, the exporter shall file application for claiming refund of Service Tax on the specified service used for export of the said goods in proper form to the jurisdictional Deputy/Assistant Commissioner subject to the condition fulfilled as laid down in the said Notifications, M/s. S.K.Sarawagi Co. Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the address mentioned in the related invoices, and the Assessee had not filed this refund claim from their Visakhapatnam address. Hence, there is no duplication of claim of service Tax since exports made under service tax registration is monitored separately. Based on the facts as stated herein above and other relevant records, as produced to us and the information and explanation given to us for the relevant period, we found the statement to be true and correct. Similar undertaking has also been given by the Appellant. 6. Further, this issue was not raised in the Show Cause Notice. The Ld. Commissioner(Appeals) in the impugned order has travelled beyond the scope of the Show Cause Notice, which is not permitted, since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considerably. It has, therefore, been decided that similar scheme should be followed for refund of CENVAT credit under Notification No. 5/2006-C.E. (N.T.). The procedure prescribed herein should be followed in all cases including the pending claims with immediate effect. 9. Though the above clarification was with respect to Notification No. 5/2006-C.E. (N.T.) but it clearly conveys that in budget 2009 the scheme under Notification No. 41/2007-S.T. was simplified in Notification No. 17/2009-S.T. by providing self certification or Chartered Accountant s certification about co-relation and nexus between input Services the exports. That above logic can be followed for Notification No. 5/2006-C.E. (N.T.) where such simplification of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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