𝗖𝗲𝘀𝘁𝗮𝘁 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗦𝗰𝗵𝗲𝗺𝗲 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗽𝗮𝗶𝗱 𝗼𝗻 𝗘𝗸𝗽𝗼𝗿𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "No need for one-to-one co-relation of services to export goods for refund claims. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. S.K.Sarawagi Company Private Limited 𝗜𝘀𝘀𝘂𝗲: The appellant sought a refund on service tax for export-related services, but the refund was denied due to the lack of one-to-one co-relation between services and export transactions under Notification No. 41/2007-ST.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that refunds could be granted based on a broader correlation between services and exports, as seen in previous cases like Jumbo Mining Ltd. v. CCE Hyderabad. It noted that Notification No. 17/2009-S.T. simplified the process by allowing self-certification or CA certification, leading to the appeal's success.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. S.K.Sarawagi Company Private Limited vs. Commissioner of CGST & CX, Kolkata South Commissionerate 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 8 February 2023 📜 This ruling clarifies that strict co-relation between services and exports is not required for refund claims under the simplified refund scheme.