Order date – 07 September 2022

Facts – 

• The appellant, M/s Pragati Agri Products Limited, had shown that total export value of US$ 66,060.00. Out of that, BRC was submitted for US$ 9950.00 only and accordingly, the Ld.Commissioner (Appeals) allowed the proportionate rebate amounting to Rs.24,298/-.
• Ld.Commissioner (Appeals) has allowed the Department’s Appeal by disallowing Rs.70,980/-, which was sanctioned by the adjudicating authority.
• Aggrieved the appellant filed an appeal to seeking admission to file additional grounds; the appeal itself was taken up for final disposal.

Issue – 

• Whether the place of removal for export of excisable goods and utilization of taxable services beyond the place of removal are the criteria for determination of specified services and admissibility of refund of such specified services used for export of goods in terms of Notification No.41/2012-ST dated 29.06.2012?

Order – 

• The Tribunal held that the said issue is no more res integra and same is a settled proposition of law. The refund in respect of services availed by them at the port of export is available to the exporter. 
• Also Notification No.41/2012-ST has been given retrospective effect by amendment Notification No.01/2016-ST dated 3rd February, 2016, so as to, inter-alia, allow refund or service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods, for export of the said goods. The said amendment is being given retrospective effect from the date of application of the parent notification, i.e., from the date of application of the parent notification, i.e., from 01.07.2012. The said change was clarified in terms of the amendment in Section 93A of the Finance Act, 1994.”
• Accordingly, in view of the overall facts and circumstances of the case and in view of the subsequent amendments, which have been given the retrospective effect and the details as submitted by the appellant, which entitled the appellant for the rebate the order was set aside
• Appeal allowed by way of remand.