9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2230 - AT - Service TaxRefund of Service Tax claimed on inputs services Exemption claimed under Notification No.17/2009-ST issued under Section 93 of Finance Act, 1994 Refund denied on grounds that service tax is chargeable under the head BAS and Support Service of Business or Commerce Appellant contends that said services fall in the ambit of terminal handling charges. Held That - Exemption under Notification No.17/2009-ST requires clear classification of input services - Error in classification of input service received by appellant would disentitle refund - Denial of refund of ₹ 10,154.96 does not call for interference. Refund of ₹ 4,335.29 stands denied on the ground that refund of this amount is claimed on CHA service but invoices show the service provider to be M/s Parekh Marine Agencies and services provided were by a Clearing & Forwarding Agent. Denial of refund of ₹ 4,739.92 is unsustainable as goods exported were transported by the provider of GTA service and appellant had filed transport bills which indicate vehicle number and container number matching with the exports and bill of lading. Denial of refund of ₹ 3,552/- does not appear proper as record of invoices, export invoice and other documents filed indicate that invoices are in the name of M/s Sunrise Forwarders Pvt. Ltd. and other CHA i.e. Freightaids (India) Pvt. Ltd. acting as CHA and all the other particulars disclosing rendition of the CHA also tally. Appellant entitled to refund for ₹ 1,13,114/-, ₹ 4,739.92 and ₹ 3,552/- - Denial of refund to the extent of ₹ 10,154.96 and ₹ 4,335.29 is upheld Decided partly in favour of assessee.
Issues involved:
1. Disallowance of appellant's claim of refund. 2. Denial of refund for specific service tax amounts claimed by the appellant. Issue 1: Disallowance of appellant's claim of refund The appellant, a merchant exporter registered for service tax, filed a claim seeking a refund of service tax incurred for input services used in exporting goods. The primary adjudication order and the subsequent appellate order disallowed the appellant's claim of Rs. 1,35,866.17. The appellant claimed a refund under Notification No.17/2009-ST for various charges, including Terminal Handling Service and Bill of Lading fees. The impugned order denied the refund based on the assertion that service tax was charged under BAS & Support Service of Business or Commerce in the invoices. However, the invoices clearly indicated that service tax was charged for services falling within the ambit of terminal handling charges, exempted under the notification. The Tribunal found the denial of refund for Rs. 1,13,114/- to be contrary to the facts on record and allowed the refund amount. Issue 2: Denial of refund for specific service tax amounts claimed by the appellant Refund claims of Rs. 10,154.96, Rs. 4,335.29, and Rs. 3,552/- were also denied on various grounds. The refund of Rs. 10,154.96 was rejected due to an error in the classification of the input service received by the appellant for CHA service. Similarly, the refund of Rs. 4,335.29 was denied as the invoices showed services by a Clearing & Forwarding Agent instead of CHA service. However, the denial of refund for Rs. 4,739.92 on GTA service was found unjustified as the appellant provided transport bills matching with exports and bill of lading. Additionally, the denial of refund for Rs. 3,552/- on account of CHA service was deemed improper as the invoices and documents indicated the correct service providers. The Tribunal partly allowed the appeal, granting refunds for Rs. 1,13,114/-, Rs. 4,739.92, and Rs. 3,552/-, while upholding the denial of refunds for Rs. 10,154.96 and Rs. 4,335.29.
|
