2013 (5) TMI 647 - AT - Service Tax

Refund - export - service tax paid on technical testing and analysis service and transportation of empty containers - held that - in view of Balkrishna Industries Ltd. Vs. CCE Aurangabad 2012 (5) TMI 445 - CESTAT, MUMBAI and CCE Madurai Vs. Tata Coffee Ltd. 2010 (11) TMI 364 - CESTAT, CHENNAI refund is available in respect of Service Tax paid on transportation of empty containers which are required to be used for stuffing of export goods. - decided in favor of assessee. In the case of Ramdev Food Products Pvt. Ltd. 2010 (6) TMI 178 - CESTAT, AHMEDABAD , this Tribunal has taken a view that for refund of the Service Tax paid on technical testing and analysis service, there has to be a written agreement between the two parties. In view of the above, the refund of Service Tax paid in respect technical testing and analysis service has been rightly rejected. - decided against the assessee.

Summary

Issues:
Refund claim for Service Tax on technical testing and analysis service and transportation of empty containers denied.

Analysis:
The judgment by Appellate Tribunal CESTAT Ahmedabad, delivered by Mr. B.S.V. Murthy, addresses the denial of a refund claim by the appellant concerning Service Tax paid on technical testing and analysis service and transportation of empty containers. The appellant argued that previous decisions by the Tribunal supported the admissibility of the refund for Service Tax paid on transportation of empty containers, citing cases such as Balkrishna Industries Ltd. Vs. CCE Aurangabad and CCE Madurai Vs. Tata Coffee Ltd. The Tribunal agreed with the appellant, stating that the refund is available for Service Tax paid on transportation of empty containers necessary for stuffing export goods. However, concerning technical testing and analysis services, the Tribunal noted that the notification specifies refund admissibility only with a written agreement mandating such services. The appellant referenced Texport Industries Pvt. Ltd. Vs CST Mumbai, arguing against the necessity of a written agreement, but the Tribunal differentiated the case based on specific conditions, ultimately upholding the rejection of the refund for Service Tax on technical testing and analysis services. Additionally, the Tribunal cited the decision in the case of Ramdev Food Products Pvt. Ltd., emphasizing the requirement of a written agreement for refund eligibility in such services.

In conclusion, the appeals were partly allowed, granting the refund for Service Tax paid on transportation of empty containers while upholding the rejection of the refund for Service Tax paid on technical testing and analysis services. The judgment provides a detailed analysis of the legal precedents and requirements for refund eligibility in the specified services, ensuring a comprehensive examination of the issues involved and the applicable legal principles.