2017 (1) TMI 1136 - AT - Service Tax

Refund claim - Service Tax paid on services utilized in relation to export of goods - N/N. 17/2009 - Technical Testing and Analysis Services - loading and unloading services - wharfage charges - denial on the ground that the claim filed belatedly - Held that - the time limit of 6 months under Notification 41/2007, which was subsequently increased to 1 year in the succeeding Notification 17/2009. CBEC Circular dated 12.03.2009 has already clarified that so long as the refund claims are filed within the extended period of time provided by new Notification, the assessee would be eligible for the benefit of refund/ subject to satisfaction of other conditions stipulated in the Notification - appellant is eligible for refund. Technical Testing and Analysis Services - denial on the ground that the services are not specified services for allowing refund of Service Tax - Held that - There is no dispute that Technical Testing and Analysis Services are one of the specified services under the Notification 17/2009. Since, it is has been collected under the sub heading and there is no dispute on that score. I find no justification to deny the refund of said Service Tax. Loading and unloading services - wharfage charges - Held that - It is evident that both services have been rendered within the port. These have also been paid by service provider duly authorized by the port. As such, these may be considered as port services as is specified under the Notification - refund allowed. Appeal allowed - decided in favor of appellant.

Summary

Issues:
- Refund claim under Notification No. 17/2009 for Service Tax paid on services related to export of goods.
- Disallowance of refund amount due to belated filing.
- Disallowance of amounts under Technical Testing and Analysis Services, loading and unloading, and Wharfage charges.

Analysis:
1. Belated Filing of Refund Claim:
The appellant's appeal was against the rejection of part of the refund claim by the Original Authority and Commissioner (Appeals) on grounds of belated filing. The appellant argued that the claim was filed within the extended time limit of 1 year provided in Notification No. 17/2009, succeeding Notification No. 41/2007. Citing relevant case laws, the appellant contended that the claim was timely filed within the new notification's prescribed period.

2. Disallowed Amounts under Technical Testing and Analysis Services:
The Revenue disallowed amounts under Technical Testing and Analysis Services, loading and unloading, and Wharfage charges, stating they were not specified services in the Notification. The appellant argued that the claim was made for Service Tax paid under Technical Testing and Analysis Services, which was permitted by precedents and specified in the Notification. The Tribunal found justification in the appellant's argument and case laws cited, supporting the refund eligibility for these services.

3. Disallowed Amounts under Loading and Unloading, and Wharfage Charges:
The appellant's claim for refund on loading and unloading, and Wharfage charges was denied by the Revenue. The appellant contended that these charges were for services rendered within the port by an authorized service provider, making them eligible for refund as port services specified in the Notification. The Tribunal agreed with the appellant, finding no justification for the denial of refund on these components and citing relevant case law to support the decision.

4. Conclusion:
The Tribunal allowed the appeal, overturning the disallowance of the refund amounts. It held that the appellant was eligible for the refund of the disallowed amounts based on the timely filing of the claim and the eligibility of the services under Technical Testing and Analysis, loading and unloading, and Wharfage charges for refund as specified in the Notification. The decision was supported by case laws and the clarification provided by the CBEC.