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TMI Blog2024 (9) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... hority had scrutinized the refund claim filed 30.09.2016 and after recording the findings that the appellants have followed all the prescribed procedure and have also fulfilled all the conditions of the said Notification dated 29.06.2012, had sanctioned the refund. In order to claim the refund of service tax paid on the input services on export of goods as per the Notification No.41/2012-S.T. dated 29.06.2012, the only requirement in respect of the address of the appellants-exporter is that they should have taken registration as exporter with the Export Promotion Council sponsored by Ministry of Commerce which in the present case is the Gem Jewellery Export Promotion Council. Further, the appellants-exporter have also registered with the jurisdictional Service Tax authorities vide Service Tax registration No.AAAFL0356LST001. Hence, it is found that the requisite conditions for registration of the details with the departmental authorities have been duly fulfilled in the case. CENVAT Credit - denial on the ground that the address mentioned in the invoices were not the registered address of the appellants - HELD THAT:- It is found from the records of the case that an application for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding Service Tax registration No.AAAFL0356LST001 with the jurisdictional Service Tax authorities. In respect of export of Cut and Polished Diamonds for the period October, 2015 to March, 2016, the appellants have claimed refund of service tax paid on input services which are eligible to be claimed as refund under Notification No.41/2012-ST dated 29.06.2012, by submitting their refund application in prescribed format to the jurisdictional authorities on 30.09.2016. Upon scrutiny of such application, the Assistant Commissioner (Refund-II) in the office of Commissioner of Service Tax-IV, Mumbai have found that the same needs to be considered by the Commissionerate of Service Tax-II, Mumbai and hence forwarded such refund application to them vide their letter dated 23.11.2016. 2.2 The jurisdictional Assistant Commissioner (Refund), Commissionerate of Service Tax-II, Mumbai had scrutinized the refund application and found that the appellants is the manufacturer and had exported Cut and Polished Diamonds during the relevant period which are excisable goods. Therefore, he found that all services which are used for export of goods and which are specified services as per Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants have done the needful in this regard. Whereas the Notification No. 41/2012-ST under which the refund is claimed contemplates the substantial condition which is use of input services in relation to export of goods, which have been duly complied by the appellants. Further, the appellants have initially filed a refund before a proper officer, i.e., Commissioner of Service Tax-IV, Mumbai under whose juriscition the Bandra-Kurla Complex office address as a registered office come under, which is declared to the department by way of amendment dated 20.04.2014. It is the Assistant Commissioner, Service Tax-IV who has forwarded said Refund Claim to the office of Assistant Commissioner, Service Tax, II vide his letter dated 23.11.2016. The appellants having duly notified the address to the departmental authorities and having fulfilled the conditions of the notification are at no fault and therefore the refund claim eligible as per law and which is sanctioned to them by original authority, should be restored to them and prayed that their appeal be allowed. 3.2 Learned Advocate also submitted that the appellants on 28.04.2014, had submitted the letter intimating the change of addres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d given below for ease of reference: Rebate for Service tax paid on Services used for export of goods New Simplified Scheme Notification No. 41/2012-S.T. dated 29.06.2012 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) on the taxable services which are received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods, subject to the extent and manner specified herein below, namely :- Provided that (a) the rebate shall be granted by way of refund of service tax paid on the specified services. Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax paid on the specified services is claimed as a percentage of the declared Free On Board (FOB) value of the said goods, on the basis of rate specified in the Schedule; (ii) no further rebate shall be claimed in respect of the specified services, under procedure specified in paragraph 3 or in any other manner, including on the ground that the rebate obtained is less than the service tax paid on the specified services; (iii) conditions of the notification have been fulfilled; (e) service tax paid on the specified services eligible for rebate under this notification, shall be calculated by applying the rate prescribed for goods of a class or description, in the Schedule, as a percentage of the FOB value of the said goods; (f) amount so calculated as rebate shall be deposited in the bank account of the exporter; (g) shipping bill or bill of export on which rebate has been claimed on the basis of rate specified in the Schedule, by way of procedure specified in this paragraph, shall not be used for rebate claim on the basis of documents, specified in paragraph 3; (h) where the rebate involved in a shipping bill or bill of export is less than rupees fifty, the same shall not be all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of export goods and the exporter is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall be submitted along with relevant invoice, bill or challan, or any other document for each specified service, in original, issued in the name of the exporter, evidencing payment for the specified service used for export of the said goods and the service tax paid thereon, certified in the manner specified in sub-clauses (A) and (B) : (A) if the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be self-certified by the exporter and if the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors; (B) the documents enclosed with the claim shall also contain a certificate from the exporter or the person authorised by the Board of Directors, to the effect that specified service to which the document pertains has been received, the service tax payable thereon has been paid and the specified service has been used for export of the said goods under the shipping bill number; (i) where the total amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax paid on the specified services used in respect of export of goods at the prescribed schedule of rates, subject to fulfillment of the conditions mentioned in clause (a) to (h) of paragraph 1; clause (a) to (h) of paragraph 2. It is the fact on record, that the original authority had scrutinized the refund claim filed 30.09.2016 and after recording the findings that the appellants have followed all the prescribed procedure and have also fulfilled all the conditions of the said Notification dated 29.06.2012, had sanctioned the refund. However, in the impugned order, learned Pr. ADG had denied the refund on the ground that the registered address of the appellants-exporter is having its office at 201-A, Dharam Palace, N.S. Parkar, Gamdevi, Mumbai-400 007, and as such, registered in the jurisdiction of the Commissionerate i.e., Service Tax-II, Mumbai; however, the supporting documents for claiming refund has the address of Bharat Diamond Bourse, Office No.GE-2002, Bandra Kurla Complex, Bandra (East), Mumbai 400 051. Hence, learned Pr. ADG had decided that being aware of the facts about registered address of the respondent and accordingly to the jurisdiction to which they should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) have held that right of the exporter for refund cannot be denied on account of not correlating the location of registered address. The relevant paragraph of the said order is as follows: 7.2 A bare perusal of the clause would show that insofar as the provider of output services is concerned, for making an application for refund of Cenvat credit, he is required to file an application in the prescribed form, i.e., Form A, which is annexed to the notification, and the said application is required to be made to the Deputy Commissioner of Central Excise, or, the Assistant Commissioner of Central Excise, as the case may be. Insofar as the jurisdiction of the concerned Officer is concerned, the same is fixed, in consonance with the location of the registered premises of the service provider, from which, the output service are exported. Furthermore, the application is required to be accompanied with a copy of the relevant invoices and a certificate from the bank, indicating therein, the realization of export proceeds. 7.3 Apart from the aforesaid, there is no limitation. Clearly, the notification does not prohibit the grant of Cenvat credit, even, if, the premises are not registered. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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