9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 679 - AT - Service TaxRejection of Refund claim - service tax paid to various persons for facilitating the export of goods - CHA Services - Foreign Based Commission Agent - Transport of Goods by Road and By Rail. CHA Services - rejection on the ground that the Appellant provided the documents in the shape of Expense Vouchers/Debit Notes/Invoices issued by M/s Baid International Services, M/s NSL Agency (India) Pvt. Ltd., M/s Orchid Shipping Pvt. Ltd., and M/s Transmarines, whereas the services are provided by M/s United Custom House Agency Pvt Ltd., M/s Speed Impex, M/s R.N. Orange Overseas Pvt. Ltd. and M/s Reliable Travel Cargo Ltd. - HELD THAT - In this case the Customs House Agent has entered into agreement/contract with other parties to provide the said services on their behalf and the copies of agreements between service providers and the Custom House Agent and the certificates from the CHAS for acting as pure agents have been furnished by the appellant but the same were not considered by the Ld. Commissioner (Appeals) while rejecting the refund claim - the appellants are entitled to refund of service tax paid on CHA Services subject to verification by lower authorities. Foreign Based Commission Agent - rejection on the ground that no agreement/contract was provided showing the payment of commission to foreign agent - HELD THAT - Ld. Commissioner failed to consider the confirmation of contract which has been produced by the appellant - the condition laid down in the notification are satisfied and the appellant is entitled to get the refund on this service subject to verification by the lower authorities. Transport of Goods by Road and By Rail - rejection on the ground that the details of exporter invoices are not mentioned in lorry receipts and the appellant has not provided any proof of payment of service tax - HELD THAT - The Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS GRASIM INDUSTRIES LTD. 2011 (7) TMI 944 - CESTAT, NEW DELHI has held that the debit notes contain all the details which are required to be mentioned in the invoice and except for its name. Therefore, it can be treated as equivalent to invoice - thus, the refund on this ground has wrongly been rejected and the appellants are entitled to refund of service tax paid on the impugned services subject to verification by the lower authorities. The appeals are allowed by way of remand, directing the original authorities to verify the documents and thereafter, allow the refunds.
Issues involved:
The judgment involves appeals against the order rejecting refund claims for service tax paid on various services related to export. The issues include rejection of refund claims for CHA services, foreign-based commission agent services, and transport of goods by road and rail. CHA Services: The appellant's refund claim for service tax paid on CHA services was rejected due to discrepancies in the names of service providers. However, the appellant appointed CHAs as pure agents during export, and relevant agreements and certificates were provided. The Tribunal held that the appellants are entitled to the refund subject to verification. Foreign Based Commission Agent: The refund claim for service tax paid to the commission agent was rejected for lack of a provided agreement. The Tribunal noted that any document showing payment to the foreign agent suffices for claiming the refund. The confirmation of the contract submitted by the appellant was considered valid, and the Tribunal held that the appellant is entitled to the refund subject to verification. Transport of Goods by Road and By Rail: Refund of service tax paid on transport of goods by road and rail was rejected due to missing exporter invoice details and lack of proof of service tax payment. The appellant argued that debit notes issued by service providers are valid documents under Rule 4A of the Service Tax Rules. Referring to relevant circulars and precedents, the Tribunal found the appellants entitled to the refund subject to verification. Conclusion: The Tribunal allowed the appeals by remanding the case to verify the documents and proceed with the refunds. The judgment emphasized the validity of documents provided by the appellants for claiming the refund on various services related to export. Separate Judgment: The judgment was delivered by MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) on 13.10.2023.
|
