Page 184 - GSTL_2nd July 2020 _Vol 38_Part 1

102 GST LAW TIMES [ Vol. 38
Act, 1994 read with Notification No. 41/2012-S.T. - The bare perusal of the notifica-
tion and the amendment thereof makes it clear that any service which is being received by
an exporter of goods and are used for the export of goods and the Service Tax thereof has
been paid the refund thereof can be claimed provided that the services are rendered at a
place which is neither factory nor any other place or premises of production or manufac-
ture. This perusal makes it, abundantly, clear that the question of the service being ren-
dered pre or post export has no significance. [paras 9, 10]
Appeals allowed
REPRESENTED BY : Shri R.M. Saxena, Advocate, for the Appellant.
Shri P. Juneja, AR, for the Respondent.
[Order]. - Present order disposes of three appeals for the reason that ap-
pellant for three of them and order of Commissioner (Appeals) is common to
them. The issue involved is also similar in three of the appeals. The details of ap-
peals are as follows :

Sr. Appeal Amount of Relevant Date of Amount of OIA
No. No. Refund period order-in- refund
claimed on original sanctioned
dated
1. ST-52976 27,12,054 April to 16-11-2016 18,08,804 406-407 of
1-9-2016 June, 2016 6-6-2010
2. ST-52977 30,65,434 Dec. 2015 to 25-7-2016 27,72,514 406-407 of
6-6-2016 Feb., 2016 6-6-2010
3. ST-52978 15,91,975 March, 2016 25-7-2016 11,78,695 406-407 of
27-6-2016 6-6-2010

2. The relevant factual matrix for the purpose is that M/s. Bharat Mines
& Minerals/the appellant is engaged in export of soap stone which attracts ‘NIL’
rate of duty. The appellant, therefore, is not registered for the purposes of Cen-
tral Excise, however, has Service Tax code in its favour in terms of clause 3(e) of
Notification No. 41/2012-S.T., dated 29-6-2012.
3. The appellant filed the refund claim of the aforesaid amount in the
respective appeal on the respective date as mentioned above in furtherance of
Notification No. 41/2012-S.T., dated 29-6-2012 claiming therein the amount of
Service Tax paid on certain services duly specified in table to the notification as
were consumed in export of excisable goods during the respective relevant peri-
od as mentioned in the table above. During the preliminary scrutiny of the re-
fund claim, department observed that the refund of Service Tax on the services
rendered by the Chartered Accountant has been claimed. Explanation, accord-
ingly, was sought from the appellant who vide their letter dated 19-7-2016 had
submitted the details of services as follows :
1&2. Identifying the potential countries and buyers and corresponding
with them for their introduction and further discussion to get their
orders.
3. Arrange all required activities to get their products approved by the
targeted buyers, however, they also informed that all technical sup-
port and testing of products etc. is their responsibility.

GST LAW TIMES  2nd July 2020  184