2017 (5) TMI 1254 - AT - Service Tax

Refund claim - N/N. 41/2007 ST - GTA services relating to the transport of empty container to the factory - Terminal Handling Charges - Empty Container offloading - Transport Charges of Container-ICD Delhi to ICD Dadri - Documentation Charges - Held that - the issue is covered by precedent Ruling of this Tribunal in the case of Marco Polymers Pvt. Ltd. Vs CCE Ahmedabad 2010 (6) TMI 257 - CESTAT AHMEDABAD where it was held that In the absence of any certificate or evidence produced by the appellants with regard to the actual heading under which this service was classified either service provider the sanctioning authority could have required the appellants to produce evidence to show the category of service under which service tax has been paid the refund was allowed. Custom House Agent Services - Held that - the service is specifically allowed in N/N. 41/2007-ST. Appeal allowed - refund allowed - decided in favor of appellant-assessee.

Summary

Issues:
1. Disallowance of GTA services related to transport of empty container.
2. Disallowance of certain charges in the refund claim of service tax.
3. Custom House Agent Services eligibility under Notification No.41/2007-ST.
4. Commission Agent Service disallowance.
5. Granting of refund amount and timeline for the same.

1. Disallowance of GTA services related to transport of empty container:
The Tribunal found that the disallowance of GTA services for transporting an empty container to the factory was covered by precedent rulings. The Tribunal referred to cases like Marco Polymers Pvt. Ltd. Vs CCE, Ahmedabad and Sopariwala Exports Vs CST to support the decision.

2. Disallowance of certain charges in the refund claim of service tax:
Regarding the disallowed amount of Terminal Handling Charges, Empty Container offloading, Transport Charges of Container-ICD Delhi to ICD Dadri, and Documentation Charges, the Commissioner (Appeals) had allowed only a portion. The Tribunal disagreed with this decision and held that the disallowed amount was fully allowable based on previous rulings in the cases of Marco Polymers Pvt. Ltd and Sopariwala Exports.

3. Custom House Agent Services eligibility under Notification No.41/2007-ST:
The Tribunal noted that Custom House Agent Services were specifically allowed under Notification No.41/2007-ST, indicating their eligibility for refund.

4. Commission Agent Service disallowance:
The Tribunal acknowledged that the appellant did not contest the disallowance related to Commission Agent Services, implying acceptance of the decision.

5. Granting of refund amount and timeline for the same:
The Tribunal allowed a total amount of Rs. 2,53,901/- for refund, directing the adjudicating authority to process the refund within 45 days from the date of the order. The appellant was instructed to provide necessary documentation to facilitate the refund process. The appeal filed by the appellant-assessee was allowed, while the appeal filed by the revenue was dismissed.