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TMI Blog2013 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... he export consignments so that the exporter would be compensated either by utilization of such credit for payment of other taxes or by taking refund when such utilization is not possible. Therefore, set aside the impugned order and allow the present appeal in favour of assessee - E/S/150/2012 and E/295/2012 - FINAL ORDER NO.772/12 - Dated:- 27-6-2012 - Chittaranjan Satapathy, J Respondent Rep by: Shri Parmod Kumar, SDR Per: Chittaranjan Satapathy: No one is present on behalf of the appellants. Heard the learned SDR. As the appeal itself can be decided today itself, the requirement of pre-deposit is waived and the appeal is taken up for disposal. 2. The learned SDR supports the impugned order and states that the lower app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee-appellants/respondents on other decisions listed above which allow credit of service tax paid on CHA and other services for various reasons. Some of the orders hold that these services are related to business activities of the assessees. Some of the other orders are passed on concession and/or non-challenge to such credit being allowed earlier. The last decision cited at Sl. No. (12) in paragraph 2 above places reliance on Hon'ble Karnataka High Courts decision in the case of ABB Ltd. (cited supra). However, it is seen that the Hon'ble Karnataka High Court decided the issue in respect of transport services placing reliance on the specific phrase relating to such service in the definition of input service and said nothing about other s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions used in the Act and the Rules. The two decisions at SI. No. (1) and (2) in paragraph 2 above appear to be quite legal in terms of what Section 37(2) of the Act allows the rule makers to provide for CHA services have been held under the said two decisions not to be relatable to manufacture of the goods. Some of the other decisions are apparently based on the definition of input service found in the rules, which as mentioned above, are not harmonized with the Act. These decisions are not well founded as they are based on premises like place of removal being stretched to cover the actual place of delivery i.e. the port area, and the activities relating to business being stretched to cover activities like CHA service which takes place muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not to levy service tax in a case where export cargo was involved. It would perhaps be a better idea to provide similar exclusion as in the case of cargo handling service to exclude all services from the ambit of taxation when the same relate to export of goods. I find that the Government under Notification No. 17/2009-ST dated 7.7.2009 has since granted exemption to various taxable services provided to all exporter. CHA services are also exempted under Sl. No. 11 to the Table annexed to the said Notification. The present cases have arisen apparently in the absence of exemption notification for the previous period. The only way freeing export goods from domestic taxes can be ensured for the period relevant to these appeals is to allow cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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