2019 (1) TMI 73 - HC - Service Tax

Refund claim - GTA service availed for transportation of goods fro the place of removal to the port of export - Held that - Refund claim was filed after issuance of the notification no.3/2008 dated 19.2.2008, therefore, assessee is entitled for refund of ₹ 1,00,742/- paid on transportation charges for transport of goods from place of removal to the port of export. There is no error in the finding given by the learned CESTATE for refund of GTA services, therefore, no substantial question of law emerges for consideration in this appeal for the said amount - also, learned CESTAE has not committed any wrong to remand the matter with regard to remaining amount of refund of ₹ 15,46,270/- and therefore no substantial question of law emerges for consideration - appeal dismissed.

Summary

Issues:
1. Refund claim of service tax paid by the respondent assessee.
2. Review and revision of the refund order by the Commissioner.
3. Appeal before the CESTAT challenging the revisional order.
4. Eligibility for refund of specific amounts related to port services and transportation charges.
5. Finding of the CESTATE on the refund claims.
6. Dismissal of the appeal by the High Court.

Refund Claim of Service Tax Paid by Respondent Assessee:
The respondent assessee filed a refund claim for service tax paid on specified taxable services. The Assistant Commissioner initially sanctioned the refund, but the Commissioner later sent a revision notice for recovery. The revisonal order was passed, leading to an appeal before the CESTAT, which was disposed of as per the judgment.

Review and Revision of the Refund Order by the Commissioner:
The Commissioner reviewed the refund order and issued a revision notice for recovery, which resulted in a revisonal order. This action was taken under the provisions of the Finance Act, leading to further legal proceedings.

Appeal Before the CESTAT Challenging the Revisional Order:
The respondent assessee appealed before the CESTAT against the revisonal order. Various grounds were raised challenging the order, but the CESTAT considered the relevant notification and found that the services availed by the assessee within the port area qualified for refund under the head of port services.

Eligibility for Refund of Specific Amounts Related to Port Services and Transportation Charges:
The CESTATE found that the respondent assessee was eligible for a refund of specific amounts related to port services and transportation charges. The eligibility was based on factual aspects and previous judgments regarding services provided within the port for the export of goods.

Finding of the CESTATE on the Refund Claims:
The CESTATE's findings were based on factual aspects and legal interpretations regarding the classification of services provided within the port area. The tribunal held that the respondent assessee was entitled to specific refund amounts based on the services availed and the relevant notifications.

Dismissal of the Appeal by the High Court:
After examining the arguments and findings, the High Court dismissed the appeal. The Court found no substantial question of law arising from the CESTATE's decision to remand the matter for a remaining amount of refund, thereby upholding the CESTATE's findings and decision.

This comprehensive analysis covers the issues involved in the legal judgment, detailing the refund claim, review and revision process, appeal before the CESTAT, eligibility for specific refund amounts, the CESTATE's findings, and the final dismissal of the appeal by the High Court.