9911796707
TMI Blog2017 (6) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... ice paid the tax to the Government, should not be the basis for rejection of refund claim filed by the appellant as long as the services have been received by them in connection with the export of goods in the port - in Western Agencies Pvt. Ltd. [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)], the Tribunal observed that the services provided, in any manner, directly or indirectly by a port or other port, bring such services to the fold of port services for taxation under the category of port services. Denial of refund also on the ground that the appellants did not submit proof of payment of service tax to the Government - Held that: - when the appellant availed services provided by others, in the port or other specified services and produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration before rejecting their claims. Appeal allowed by way of remand. - Service Tax Appeals Nos.1588, 1590, 1591, 1592, 1614, 1615, 1616, 1617 & 1618/2010-ST (SM) - A/54257-54265/2017-SM[BR] - Dated:- 16-6-2017 - Shri B. Ravichandran, Member (Technical) None for the appellants ( written submissions) Shri G.R. Singh, AR for the respondent. ORDER Per: B. Ravichandran These are 9 appeals dealing with similar matters of refund claimed by the appellant in terms of notification no.41/2007-ST dated 6.10.2007, in respect of service tax paid on specified services availed for the export of goods. Notification no.41/2007-ST provided for exemption of service tax for taxable services specified in the said notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered inside port area with reference to export of goods. 2. Sarda Gum Chemicals (Unit-II) ST/1590/2010 ST/1591/2010 Rs.17,663/- ₹ 24,311/- a)B/L,documentation, C F charges, THC etc. are not covered under port services. b)details of ST payment to Govt. for GTA services not furnished. c)Condition for Courier services, Technical Testing services not satisfied (no written agreement) Apart from above submission, omission of certain details in the invoices for courier services cannot be reason for rejection. ST paid on testing services to be granted refund as the export is of food product requiring mandatory testing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of claims filed by the appellants is that the service tax paid in respect of services like documentation charges, terminal handling charges, bill of lading charges, etc. cannot be considered for refund under the category of Port Service , which is a specified service. I find that as long as the said services were availed by the exporter/appellant in the course of export of goods, within the port premises and they have suffered the service tax, the claim has to be entertained for sanction. It is repeatedly decided by this Tribunal that the classification of service or the category under which the provider of service paid the tax to the Government, should not be the basis for rejection of refund claim filed by the appellant as long as the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 158(T-Ahmd.) 7. In many cases, the lower authorities denied the claim for refund on the ground that the appellants did not submit proof of payment of service tax to the Government. I note that when the appellant availed services provided by others, in the port or other specified services and produced the evidence of payment of service tax to such provider, the claim cannot be rejected on the ground of non- submission of proof of payment of service tax by the service provider to the Government. I note that this matter stands clarified by the Board also vide Circular dated 11.11.2008. 8. I find that the lower authorities are not correct in denying refund on the basis of debit notes, on the ground that these are not admissible. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
