2015 (9) TMI 528 - AT - Service Tax

Denial of refund claim - whether appellant will be entitled to refund as per Notification No. 41/2007-ST dated 06.10.2007 for Custom House Agents Services availed under Section 65 (105) (h) and transport of goods under Section 105 (zzp) of the Finance Act, 1994. - Held that - In view of the case laws relied upon by the appellant, services availed in relation to exports on account of REPO Charges, Transportation from factory to place of export, Terminal Handling Charges etc., are eligible for refund under Notification No. 41/2007-ST dated 06.10.2007 - Decided in favour of assessee.

Summary

Issues:
Entitlement to refund under Notification No. 41/2007-ST dated 06.10.2007 for Custom House Agents Services and transport of goods under the Finance Act, 1994.

Analysis:
The appellant filed an appeal against OIA No. 95/2010 challenging the entitlement to a refund under Notification No. 41/2007-ST dated 06.10.2007 for specific services related to Custom House Agents and transport of goods. The appellant's representative argued for the admissibility of the refund based on various case laws, including M/s. Nirma Limited vs. Commissioner of Service Tax, CCE vs. AIA Engineering Pvt. Limited, and others. The Revenue, represented by Shri S.K. Shukla, defended the orders passed by the first appellate authority.

Upon hearing both parties and examining the case records, the Tribunal noted that services related to exports such as REPO Charges, Transportation from factory to place of export, and Terminal Handling Charges are eligible for refund under Notification No. 41/2007-ST dated 06.10.2007. The Tribunal relied on the case laws cited by the appellant and the settled proposition of law to allow the appeal filed by the appellant, granting consequential relief. The judgment was pronounced in favor of the appellant, affirming their entitlement to the refund as per the specified notification.