9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 969 - AT - Service TaxRefund of the amount of service tax - Terminal Handling Charges - export of services - Held that - there is no dispute regarding the use of these services in export of the goods, discharge of service tax liability on the part of services provider; there is no dispute as to that respondent had not claimed any duty drawback of the service tax paid on the services nor there is any evidence that respondent assessee had claimed exemption of refund of service tax paid on services. We find that these services are included in the services those are eligible for availment of credit, if they are used in manufacturing of exported goods. In our considered view, the impugned order has correctly appreciated the law in force on this point and the refund has been correctly sanctioned to the respondent assessee - appeal rejected - decided against Revenue.
Issues:
Refund of service tax paid on 'Terminal Handling Charges' for export of goods. Analysis: The appeal was filed by the Revenue against an Order-in-Original related to the refund of service tax paid on 'Terminal Handling Charges' for the export of goods. The Commissioner reviewed the order and dropped the proceedings initiated by a show cause notice, leading to the Revenue's grievance. The Revenue argued that certain charges were not eligible for refund during a specific period as they were not specified in the notification. However, the Tribunal found that there was no dispute regarding the use of services in exporting goods, the discharge of service tax liability by the service provider, or the absence of duty drawback or exemption claims by the respondent. The Tribunal noted that the services in question were eligible for credit if used in manufacturing exported goods. Consequently, the Tribunal upheld the impugned order, stating that it correctly applied the law, and the refund was rightfully granted to the respondent. In conclusion, the Tribunal deemed the impugned order to be correct, legal, and free from any infirmity. It held that the appeal filed by the Revenue lacked merit and was therefore rejected.
|
