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3.12.3: Ineligible Services and Service Providers Services and Service Providers as listed in Para 3.6.1 of HBPv1 shall not be entitled for benefits under the SFIS Scheme. 3.12.4: Entitlement Service providers of services listed in appendix 412 of HBPv1 would alone be eligible. Such eligible service providers will be entitled to Duty Credit Scrip equivalent ot 10% of free foreign exchange earned during current financial year (w.e.f. 1.1.2011). For services rendered prior to1.1.2011 Appendix 10 of GHBPv1 wold be applicable. 3.12.5: Eligible Remittances Free foreign exchange earned through International Credit Cards and through any instrument as permitted by RBI for rendering of services shall also be taken into account for computation of Duty Credit Scrip.
3.12.7: Non Transferability Entitlement goods (imported/procured) shall be non-transferable (except within group company and managed hotels) and be subjected to actual User condition. However, these goods can be alienated on completion of 3 years from the date of import/procurement).

36. A perusal of these paras would denote that object of SFIS is to accelerate growth in export of services so as to create a powerful and unique 'Served From India brand,' instantly recognized and respected worldwide.' We are in agreement with Mr.Jetley learned Counsel that the object which is sought to be achieved would be only by encouraging those entities and conferring benefits and giving incentives to such 33.14.1516.15.1735.15.doc companies who create an Indian brand. This is therefore, apparent. By referring to the identity of share holders and the nation they belong, the policy makers are not trivializing the issue. That reference is to highlight the object of accelerating growth in export of services so as to create a powerful and unique 'Served from India' brand instantly recognized and respected world over. One must appreciate the object properly and completely. The role that Indian Suppliers are expected to play in creating such a brand is underlined by making a reference to the persona and Nationality of shareholders and directors. The brand created should be served from India and must get recognition and respect world over. It is not the soil or piece of land which is important but the involvement of Indian suppliers, which is predominant. Their engagement and involvement is therefore primarily referred and throughout the scheme which is a duty credit entitlement. Eventually the eligibility criteria has been framed and evolved for the purpose of Indian Service Providers and who provide services listed in Appendix 41 of HBP Volume 1, who have free foreign exchange earning of at least Rs.10 lakhs in current financial year. They will be eligible for Duty Credit Scrip. For individual Indian Service Providers, the minimum criteria is free foreign exchange earning of Rs. 5 33.14.1516.15.1735.15.doc (five) lakhs. Such service Providers and who are Indian service providers are therefore mentioned in 3.12.2 and they will be eligible for duty credit scrip. That gives them credit from payment of duty and that is why in paragraph 3.12.3 services which are ineligible and providers of such ineligible services are listed. They will not be entitled for benefits under FSIS scheme. 'Served from India' brand is thus granting a incentive to those eligible service providers who fulfill the eligibility criteria. The Petitioner cannot claim a vested right in matters of duty credit or exemption from payment of a duty or tax. None can say that the mandate of Article 19 (1)

This option will be filed with jurisdictional RA. The last date for filing application shall be 12 months from the end of relevant month/quarter/half-year/year.

(c)service providers shall submit a statement of imports made made under the Duty Credit Scrip to jurisdictional RA with a copy to jurisdictional Excise authorities (service tax cell) within one month of completion of imports of expiry of validity of Duty Credit Scrip, whichever is earlier.

(g) Exports of Goods

(h) Foreign Exchange earnings for services provided by Shipping Lines Service providers from plying from any country X to any country Y routes not touching India at all.

'Served from India Scheme' is a policy and that is set out in Chapter 3 of Foreign Trade Policy. The application for grant of Duty Credit Scrip has to be made to whom, with what details and the forms which are required to be filled in for evaluation of duty credit Scrip entitlement. Non-entitling remittances and services for SFIS scheme are set out in paragraph 3.6.1. That is how the criteria is evolved and provided for. We are of the opinion that once the object and purpose of the Foreign Trade Act, the relevant paras of the FTP are placed in the forefront and duly noted, then, a Indian Brand projecting a Unique Indian Identity and commanding respect and recognition world over is sought to be created. If that is what is held and concluded, then, that it is a imminently possible and reasonable view. Particularly, going by the language of the paras noted above. Such a view does not require our interference in Writ Jurisdiction.