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TMI Blog2018 (12) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... cultural produce to mean any produce of agriculture on which either no further processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. The processing done upon maize to extract sooji as well as atta is same and the processing is nothing more than grinding which is possible at the cultivator or the producer end. Though grinding may be a process of manufacture as far as the marketability thereof is concerned. But for the purpose of impugned exemption available towards GTA service for transporting agricultural produce. This process does not make any difference. Resultantly, both the products though acquire a distinct marketability but re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ussion that sooji or food grain is also an exempted product under the said Notification, there remains no need of any evidence to be produced on record. The absence of document is a mere procedural lapse. Refund allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/52320/2018 [SM] - FINAL ORDER NO. 53355/2018 - Dated:- 4-12-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Mukesh Soni, Advocate Present for the Respondent: Mr. P. R. Gupta, DR ORDER PER: RACHNA GUPTA The appellant herein is engaged in the business of manufacturing and processing of maize, rice, channa and wheat products. From the flour of these products including macca (maize), sooji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basic intention of the legislature while mis-interpreting the word agricultural produce , food grains or food stuff mentioned in Notification No. 03/2013 dated 01.03.2013 and also a Notification No. 06/2015 dated 01.03.2015 which amends the said Notification No. 03. It is impressed upon that amendments in the basic Notification No. 25 dated 20.06.2012 were mere clarificatory in nature otherwise the word agricultural produce includes all the products which are the result of processing of agricultural products and therefore there remains no difference between sooji and atta as is held by the Commission(Appeals). It is impressed upon that the appellant is entitled to the exemption from the payment of service tax on GTA service used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the processing done upon maize to extract sooji as well as atta is same and the processing is nothing more than grinding which is possible at the cultivator or the producer end. Though grinding may be a process of manufacture as far as the marketability thereof is concerned. But for the purpose of impugned exemption available towards GTA service for transporting agricultural produce. This process does not make any difference. Resultantly, both the products though acquire a distinct marketability but retains the essential characteristic of the derivatives of the agricultural produce i.e. maize. Maize sooji is a prederivative than maize atta in the process of grinding of maize. Otherwise also, the said Notification got amended vide Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on such duty may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12A) as the applicant may furnish to establish that the amount of duty of Excise and interest, if any, paid on such duty in relation to which such refunds is claimed was collected from or paid by him and the incidence of such duty and interest, if any, paid on such duty and interest, if any, paid on such duty had not been passed on h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted an error while considering the claim as time barred due to non applicability of Section 11 B to the present case. 7. Finally, coming to the rejection on ground of no production of documents, nor of any evidence, it is opined that in view of the admitted fact of appellant being engaged in manufacture of sooji and atta of food grains, in view of subsequent admission of Notification extending exemption to food grains/ agricultural products, in view of above discussion that sooji or food grain is also an exempted product under the said Notification, there remains no need of any evidence to be produced on record. The absence of document is a mere procedural lapse. Harsh penalty as that of denial of refund that too with the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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