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TMI Blog2013 (1) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944 are not applicable is against the law. Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service tax matters but this aspect has not been verified before rejecting the refund claim by both the lower authorities. The lower authorities appear to have not taken care to verify and record the facts correctly and have also not applied statutory provisions correctly. In the interest of justice, the impugned orders are required to be set aside and the matter is remanded to the original adjudicating authority to verify the facts within three months from the date of receipt of this order. - ST/525/12 - - - Dated:- 7-12-2012 - Mr. M.V. Ravindran, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.11. The relevant portion of the said order is reproduced herein under. The refund claims filed by .the appellant under Notification No.41/07 have been denied to the appellants on the ground that services provided in the port relating to repo charges; documentation charges etc. are not covered by port services in view of the fact that the service provider was not authorised by the port; as regards transportation of goods by road from the place of removal to ICD/Port or airport, the details of export invoices relating to export goods were not mentioned and there is no indication in the LR that the goods were directly transported from the factory to the port/ICD and in the case of, transportation by rail also some conditions have not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant details relating to export goods. Another ground taken by the lower authorities for rejecting the claim is that the amount of service tax paid towards GTA services for bringing the empty container to the factory for stuffing is not admissible. I am unable to understand how goods can be stuffed in a container without bringing the empty container from elsewhere. In any case the issue is squarely covered by the decision of this Tribunal vide final order No.A/645/WZB/AHD/09 dated 27.02.09 and reported in 2009 (02) LCX0057. This amount should have been allowed. As regards port services, the refund has been rejected on the ground that the service provider was not authorised. This cannot be the basic for rejection. What is required for the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944 are not applicable is against the law. I find that provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service tax matters. I am surprised that this aspect has not been verified before rejecting the refund claim by both the lower authorities. The discussion above would show that the lower authorities appear to have not taken care to verify and record the facts correctly and have also not applied statutory provisions correctly. In the interest of justice, the impugned orders are required to be set aside and the matter is remanded to the original adjudicating authority who I hope at least will take pains to verify the facts, correctly record them and also apply t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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