9911796707
TMI Blog2017 (5) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on the bank charges, the matter should be verified by the original authority - matter on remand. With regard to payment of service tax by utilizing the cenvat credit under reverse charge mechanism, we find that the Tribunal in the case of Kansara Modler Ltd. [2014 (1) TMI 1095 - CESTAT NEW DELHI] had held that as a recipient of service, the service tax payment can be made under reverse charge mechanism by utilizing the cenvat credit - the appellant is eligible for payment of service tax from cenvat account. Appeal allowed - part matter decided in favor of appellant and part matter on remand. - Service Tax Appeal No.ST/990/2011-ST[DB] - ST/A/53160/2017-CU[DB] - Dated:- 5-5-2017 - Mr. S.K. Mohanty, Member (Judicial) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri. Del), Commissioner of Central Excise Indore Vs. M/s. CIL Textiles Pvt. Ltd. reported in 2016-TIOL-2500-CESTAT-DEL, Commissioner Vs. AIA Engineering Limited reported in 2014 (36) S.T.R. 1236 (Guj.), Angiplast Private Limited Vs. Commissioner, reported in 2013 (30) S.T.R. 186 (Tri-Ahmd), CCE, Belapur Vs. Pratap Re-Rolling Pvt. Ltd. 2014 (34) S.T.R. 868 (Tri-Mum) and Soapriwala Exports Vs. CST, Mumbai-I reported in 2015 (39) S.T.R. 884. 4. With regard to refund claim of service tax paid on banking services, the Ld. Advocate submitted that the appellant had produced the documents before the authorities below to show that the services provided by the banker had suffered service tax and as such, the condition of notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provider. Since the services were availed and utilized within the port for export of goods, irrespective of the classification of the services done by the service provider, the same should merit consideration has Port Service . In the decisions cited by the Ld. Advocate, the Tribunal has extended the refund benefit of service tax paid on taxable services used within the port of export by considering the said services as port service. Hence, following the coordinate bench decision of this Tribunal, we hold that the appellant herein is eligible for refund of service tax paid on Terminal Handling Charges and CHA Services. 8. With reared to banking charges, we find that the ld. Commissioner (Appeals) has rejected the refund claim on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
