Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1447 - CESTAT ALLAHABADRefund claim - whether the appellant is entitled to refund of service tax paid on 'clearing and forwarding agent services' utilized for the purpose of export with respect to export transaction during the period from July to September, 2008, in view of amendment to N/N. 41/2007 vide N/N. 33/2008-ST dated 07/12/2008, when in the Schedule to the earlier notification Item No.19 was inserted for services received by an exporter that were provided by a 'clearing and forwarding agent' in relation to export or goods exported by the exporter? Held that: - the addition of C & F Service vide N/N. 07/12/2008 being entry number 19 in the schedule to N/N. 41/2007 is clarificatory in nature. Accordingly, following the ruling of Hon’ble Bombay High Court in the case of WNS Global Service (P) Ltd. Versus Commissioner of Service Tax, Mumbai [2008 (1) TMI 94 - CESTAT, MUMBAI], the appellant is entitled to refund of input services including C & F services received prior to 07/12/2008 as the same have been utilized for the purpose of export of goods. The other ground of rejection also does not stand that the appellant also availed duty drawback in view of deletion of proviso '(e)' in N/N. 41/2007 vide amending N/N. 33/2008. Refund allowed - appeal allowed - decided in favor of appellant.
|