9911796707
TMI Blog2024 (11) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to courier agency service, the conditions itemized in the table had not been fulfilled by the appellants inasmuch as the IEC code, nature of courier, name and address of recipient etc. were not forthcoming from the documents submitted for verification. Since, the said disputed services were not used / utilized for exportation of the goods, in our considered view, rejection of the refund claim by the lower authorities is in conformity with the Notification dated 30.12.2011. The Notification dated 30.12.2011 was superseded by Notification No. 41/2012-S.T. dated 29.06.2012 and effect such supersession, inter alia, is that in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that for non-fulfilment of the conditions prescribed in the earlier notification No.14/2009-S.T. dated 07.07.2009 (rescinded vide notification No.52/2011-S.T. dated 30.12.2011), in the case of Magsons Exports [ 2013 (4) TMI 523 - CESTAT NEW DELHI] has rejected the appeal filed by the assessee. - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) And HON BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL) Shri Rajesh Ostwal, Advocate for the Appellant Shri C.S. Vinod, Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY The appellants herein are the manufacturer-exporter of fruits pulp juices and vegetable products, falling under Chapter 8 of the First Schedule to the Central Excise Tariff Act, 1985. In this case, the appellants had fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal orders and rejecting the appeals filed by the appellants. Feeling aggrieved with the impugned order, the appellants have preferred these appeals before the Tribunal. 2. Heard both sides and examined the case records. 3.1 The Central Government vide Notification No.52/2011-S.T. dated 30.12.2011 had prescribed the simplified scheme for refund of service tax paid on services used for export of the goods. The exemption provided under the said notification was administered by way of grant of refund of service tax paid on specified services used for export of the goods. The said exemption notification had appended a table therein, providing inter alia, the classification of the service under clauses (105) of Section 65 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient etc. were not forthcoming from the documents submitted for verification. Since, the said disputed services were not used / utilized for exportation of the goods, in our considered view, rejection of the refund claim by the lower authorities is in conformity with the Notification dated 30.12.2011 (supra). 4. The Notification dated 30.12.2011 (supra) was superseded by Notification No. 41/2012-S.T. dated 29.06.2012. The effect such supersession, inter alia, is that in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of such goods, should be considered for grant of refund/rebate of service tax paid thereon. It is an admitted fact on record, that the appellants are the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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