2011 (3) TMI 513 - AT - Service Tax

Claim for refund - export of the goods - The appellant s claim for refund of service tax paid on the transport services and courier services availed by them for export of the goods, stands denied by the Revenue - set-aside the impugned order and remand the matter to original adjudicating authority for afresh decision, after granting opportunity to the appellants to establish nexus between the services availed and the exports made by them - Appeal is thus allowed by way of remand.

Summary

Issues Involved:
Refund of service tax paid on transport services, refund of service tax paid on courier services, missed refund for CHA services.

Refund of Service Tax on Transport Services:
The appellant's claim for a refund of service tax paid on transport services was denied by the Revenue due to the absence of invoices of the transporters annexed with the refund application. The advocate argued that while not a legal requirement, they could provide the invoices to satisfy the Revenue. Citing the Tribunal's decision in a similar case, the advocate requested a remand to establish the connection between the services availed and the exports. The Tribunal set aside the order and remanded the matter for a fresh decision, allowing the appeal for remand.

Refund of Service Tax on Courier Services:
The refund of service tax paid on courier services was denied as the invoices lacked IC Code Nos., and the appellant failed to prove that the courier services were used for export products. The advocate referred to a Tribunal decision allowing the use of collateral evidence to connect services with exports. They expressed readiness to prove the connection and requested a remand for this purpose. The Tribunal, acknowledging the advocate's submission, remanded the matter for the authorities to grant an opportunity to establish the nexus between the services availed and the exports, ultimately allowing the appeal by way of remand.

Missed Refund for CHA Services:
While the lower authorities granted a refund for Customs House Agent (CHA) services, they inadvertently missed including services from one CHA, M/s. S.S. Shipping Agency. The advocate urged the authorities to direct the grant of a refund for the overlooked CHA services. The Tribunal, considering this submission, directed the lower authorities to grant a refund for the CHA services that were initially overlooked, emphasizing a comprehensive review and decision on the matter.

In conclusion, the Tribunal, under the direction of Hon'ble Mrs. Archana Wadhwa, Member (Judicial), set aside the impugned order and remanded the case to the original adjudicating authority for a fresh decision. The appellant was granted the opportunity to establish the connection between the services availed and the exports made, with the appeal being allowed through remand.