9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 523 - AT - Service TaxRefund claim in terms of notification No. 17/09-ST dated 07.07.2009 claim for the quarter April 2010 to June 2010 denied on the ground of non-mentioning of I.E.C code on Courier Agency Invoice - Held that - Refund is claimed by the appellant under provisions of Notification No. 17/09-ST. Courier Agency service is specified at Sl. No. 10 of the table provided in the Notification. Exemption is available subject to the condition that receipt issued by Courier Agency shall specify the import-export number of exporter. As this condition is not fulfilled by the appellant Commissioner (Appeal) has rightly rejected their appeal.
Issues:
1. Appeal against rejection of refund claim for specified services under Notification No. 17/09-ST dated 07.07.2009. 2. Requirement of mentioning I.E.C. code on Courier Agency Invoice for availing exemption. 3. Correlation of I.E.C. code with documents submitted for refund claim. Issue 1: Appeal against Rejection of Refund Claim The appeal was filed by M/s Magsons Export against the rejection of their refund claim for the quarter April 2010 to June 2010 under Notification No. 17/09-ST dated 07.07.2009. The appellant, a manufacturer & exporter of readymade garments, sought a refund of Rs. 1,94,033, but the Assistant Commissioner rejected a portion of the claim. The Commissioner (Appeal) partially allowed the appeal, leading to the appellant approaching the Tribunal against the rejection of the claim related to Courier Agency service. Issue 2: Requirement of I.E.C. Code on Courier Agency Invoice The contention revolved around the necessity of mentioning the I.E.C. code on Courier Agency Invoices as per Notification No. 17/09-ST. The appellant argued that although the I.E.C. code was present in the Shipping Bill submitted along with other documents, the lower authorities rejected the claim solely based on the absence of the code on the Courier Agency Invoice. The Departmental Representative supported the rejection, emphasizing the mandatory requirement of the I.E.C. code on Courier invoices for availing the exemption. Issue 3: Correlation of I.E.C. Code with Submitted Documents The Tribunal analyzed the provisions of Notification No. 17/09-ST and noted that the Courier Agency service was specified under the exemption. The condition for availing the exemption was the inclusion of the import-export number of the exporter on the receipt issued by the Courier Agency. Upon review, it was found that this condition was not met by the appellant as the I.E.C. code was not mentioned on the Courier Agency Invoice. Consequently, the Tribunal upheld the decision of the Commissioner (Appeal) in rejecting the appeal related to the Courier Agency service, leading to the dismissal of the appeal. In conclusion, the Tribunal dismissed the appeal, affirming the rejection of the refund claim concerning the Courier Agency service due to the non-compliance with the requirement of mentioning the I.E.C. code on the Courier invoices as mandated by the relevant notification.
|
