9911796707
TMI Blog2016 (6) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... nt/exporter as also description of goods are mentioned in these invoices. Refund allowed in both the cases - Decided in favor of assessee. - E/53421/2014 - Final Order No. 60017/2016 - Dated:- 11-5-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant : Ms. Krati Somani, Advocate Present for the Respondent : Shri M. R. Sharma, AR ORDER The appellant is in appeal against the impugned order rejecting refund claim on the services, namely, CHA service and courier service under Notification No. 17/2009-ST dated 7.7.2009 on the ground that the appellant has failed to comply with the condition of notification. 2. Learned Counsel for the appellant submits that both services have been availed by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submitted that as the condition of the notification has been strictly followed by the appellant therefore, they are not entitled to refund claim. 5. Heard the parties and considered the submissions. 6. The refund claim to the appellant has been denied in terms of Notification No. 17/2009-ST dated 7.7.2009 on the following services : (a) CHA Service (b) Courier Service 7. For CHA service, the refund claim on CHA service has been denied on the premise that the name of CHA in the shipp8ing bills is different as compared to actual service provider and correlation between the service provider s invoice and export is not established. The said issue has been decided by the Tribunal in the case of Sopariwala Exports (supra) wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt with in the case of Amar International (supra) wherein it has been observed as under: 3. I have considered the submissions. As far as the refund of service tax paid on port service is concerned, objection is that the invoices are from M/s. Fourstar Enterprises who is a Customs House Agent and is not authorized to provide the terminal operator service and hence could have not provided and collected the service tax relating to port service . I find that the Customs House Agent in addition to handling the documentation and customs formalities, they also handle the goods in the port area and uses the services of various service providers operating in the port area. It is not in dispute the goods were exported, were handled in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agent Service relating to appellant No. 1, the export invoice number is subsequently mentioned. Here again there is no dispute that the goods were exported and there is no dispute about the description or quantity and the goods. Objection is again procedural and the appellant is eligible to get the refund of the said service tax paid. In respect of appellant No. 2 some of the invoices are pertaining to period prior to 1-4-2008 and some of the invoices for period after 1-4-2008. Appellant No. 2 would be eligible to get the refund, in respect of the invoices which pertain to the period on or after 1-4-2008. In respect of refund of service tax on the said service the matter is remanded to the original authority to verify the details and therea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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