2016 (9) TMI 1137 - AT - Service Tax

Refund claim - service tax paid on GTA services - Notification No. 41/2007-ST which allows refund of service tax in case of export of the goods - export was not done by the assessee himself but the same were through a merchant exporter - Held that - an earlier appeal of the Revenue against the said respondent was disposed of by the Tribunal reported as Commissioner of Central Excise, Indore Vs National Steel and Agro Industries Ltd. 2016 (1) TMI 847 - CESTAT NEW DELHI . It was held that the fact that the export was affected through a merchant exporter will not result in denial of refund of service tax to the assessee who has actually paid the same. - Decided against the Revenue

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that a refund of service tax paid on GTA services is available to the respondent even if the export was done through a merchant exporter. The Tribunal cited a previous case where it was held that the method of export does not affect the eligibility for a refund. Therefore, the Revenue's appeal was rejected.