2014 (5) TMI 1018 - AT - Service Tax

Denial of refund claim - Notification No. 41/2007-S.T - port charges and on technical inspection - Held that - assessee, who paid the Service Tax on the services availed in the course of export of goods, are entitled for refund claim of service tax paid if they had complied with the condition of the above said Notification. In this case on perusal of the record, I find that the appellant has fulfilled the condition of the Notification No. 41/2007-S.T., therefore, they are entitled for the refund claim - Decided in favour of assessee.

Summary

Issues: Refund claim of service tax paid on port charges and technical inspection denied due to non-registration of technical support provider with port authorities.

Analysis:
1. Refund Claim Rejection: The appellant, an exporter of textile products, filed a refund claim for service tax paid on port charges and technical inspection services during the export of goods. The claim was denied because the technical support provider was not registered with port authorities as required by Notification No. 41/2007-S.T. Despite producing relevant documents, the lower authorities rejected the refund claim.

2. Entitlement to Refund: Upon hearing both sides, the Tribunal found that the appellant, as the assessee who paid the service tax on export-related services, was entitled to a refund if they complied with the conditions of Notification No. 41/2007-S.T. Upon reviewing the records, it was established that the appellant had indeed fulfilled the conditions specified in the notification, making them eligible for the refund claim.

3. Decision and Relief: Consequently, the Tribunal admitted the appeal and allowed it, granting the appellant the refund claim with consequential relief. The judgment emphasized the importance of complying with the conditions laid out in relevant notifications to establish eligibility for service tax refunds in export scenarios.

In conclusion, the Tribunal's decision favored the appellant by recognizing their entitlement to the refund claim based on compliance with the conditions specified in the relevant notification, thereby overturning the earlier rejection of the claim by the lower authorities.