Page 185 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] BHARAT MINES & MINERALS v. COMMR. OF CGST, DEHRADUN 103
4. Support them in negotiation with the buyer to finalize the rate,
terms of payment etc.
5. Correspondence with the buyers for Purchase Orders and Letter of
Credit etc. and arrange to locate the Clearing Agent for shipping
and deal with them for all related matters.
6. Arrange to locate the clearing agent for shipping and deal with
them for all related matters.
7. Prepare all documents required for buyer, Customs etc. viz.
Proforma invoice, Invoice for Customs, Commercial Invoice for ne-
gotiation of documents against Letter of Credit, checking for Ship-
ping Instruction and Bill of Lading etc.
8. Complete management of Foreign Currency including hedging etc.
which is quite technical matter and required expertise to enhance
for payment.
9. Any other activities related to and/or ancillary to the export of their
product.
4. But, department formed an opinion that the rebate has been claimed
with respect to such services as are not truly specified in the Notification No.
41/2012, specifically, due to the amendment of this notification vide a subse-
quent Notification No. 1/2016, dated 3-2-2016. The post export services are held
to be the services beyond the place of factory. Resultantly, the refund as claimed
was partially rejected initially by the original adjudicating authority vide the re-
spective order as mentioned above. The appeal thereof has been rejected on the
same ground. Still being aggrieved the appellant is before this Tribunal.
5. Learned Counsel for the appellant has laid emphasis upon the affi-
davit given by their Chartered Accountant, Mr. Anuj Maheshwari deposing spe-
cifically as follows :
That the deponent is providing services other than chartered accountant
services specially in the field of Export which include identification of
potential countries and introduction and related correspondence with
buyers; getting requisite approvals of the product from buyers including
technical tests and supports; Negotiations with buyers to finalize rate,
terms of payment collecting purchase order, letter of credits, identifying
and locating clearing agents, shipping agents; advice and assistance in
preparation of documentation for export, complete management of for-
eign currency including hedging to enhance payment in terms of rupee
and any assistance in export related activities and accordingly discharg-
ing service tax on such service and filing proper return in form
ST-3.
6. It is submitted that irrespective of the amendment in February, 2016
in the definition of specified services given in Notification No. 41/2012, the
above mentioned services are the specified services as per the said notification
for which the appellant is entitled to the refund of the Service Tax paid on the
said services. Order-under-challenge is already prayed to be set aside.
7. Per contra Learned DR while justifying the impugned order has im-
pressed upon the para 5 thereof. It is submitted that in terms of the definition of
specified service in the impugned notification, the Commissioner (Appeals) has
correctly formed the opinion that since the impugned services were not used for

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