2022 (1) TMI 908 - AT - Service Tax

Refund of Swachh Bharat Cess and Krishi Kalyan Cess - HELD THAT - The issue is decided in the case of M/S. ESHAKTI. COM PRIVATE LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE CHENNAI 2021 (8) TMI 809 - CESTAT CHENNAI where it was held that It is the settled position of law that these cesses form part of the Service Tax paid on various input services used in or in relation to the export of goods. This is a direct consequence of the issue of refund for want of correlation, which has been remanded by this forum. Appeals are partly allowed and partly remanded.

Summary

Issues:
1. Time-bar issue not pressed by the appellant.
2. Contention regarding the same issues decided in appellant's earlier case.
3. Agreement by the Revenue on the same issues involved.
4. Application of earlier Bench's findings to the present case.
5. Refund eligibility for services not used after production stage.
6. Rejection of refund for courier bills due to lack of correlation with exports/shipping bills.
7. Disallowance of refund for Swachh Bharat Cess and Krishi Kalyan Cess.

Analysis:
1. The appellant's consultant did not press the time-bar issue during the proceedings.
2. The consultant argued that the same issues were decided in the appellant's earlier case by the same Bench in Final Order Nos. 41750 to 41753 of 2021.
3. The Departmental Representative for the Revenue acknowledged that the same issues were indeed involved in the current case.
4. After reviewing the orders of lower authorities and the earlier Final Order of the Bench, it was concluded that the issues were identical to those decided in the appellant's previous case.
5. The earlier Order of the Bench highlighted that services not used after the production stage, but in other locations like tailoring units, corporate offices, etc., were eligible for refund under specific notifications. The denial of refund was overturned, and appeals were allowed with consequential benefits.
6. Refund rejection for courier bills due to lack of correlation with exports/shipping bills was set aside for re-adjudication by the Adjudicating Authority, emphasizing the need for cross-verification and a fresh decision.
7. The disallowance of refund for Swachh Bharat Cess and Krishi Kalyan Cess was linked to the issue of correlation and was remanded to the Adjudicating Authority for further review, with all contentions left open for consideration.

In conclusion, the impugned orders were set aside, and the appeals were partly allowed and partly remanded based on the earlier Bench's findings, ensuring a comprehensive review of refund eligibility and correlation issues in the context of the specific services and cesses involved.