9911796707
|
Home
Issues involved: Refund claim under Notification 41/2007 for various services denied due to lack of correlation with export goods.
Summary: The appellant, an exporter, filed a refund claim under Notification 41/2007 for services including Goods Transport Agency service, CHA, and banking and other financial services. Both lower authorities rejected the claim, leading to the appellant's appeal. The appellant argued compliance with the conditions of the notification and cited Circular No. 120/1/2010-S.T., which clarified the refund procedure based on payment of Service Tax, utilization of services, and entitlement under the notification. The appellant contended that they met all conditions for the refund claim. The respondent reiterated the impugned order. Upon considering the submissions, it was noted that Service Tax had been paid, services had been utilized, and the services qualified under Notification 41/2007. The only reason for denial was the lack of correlation between the services provided and the export goods. The Board Circular clarified the criteria for refund eligibility, emphasizing payment of Service Tax, utilization of services, and alignment with the notification. Since these facts were undisputed, the impugned order was deemed unsustainable and set aside. The appeals were allowed with consequential relief, and the Adjudicating Authority was directed to comply with the order within 30 days of receipt.
|
