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2014 (4) TMI 539 - AT - Service TaxRejection of refund claim - Bar of limitation - Commissioner (Appeals) allowed refund claim - Held that:- in terms of Clause (e) of para 2 of the Notification No.17/09-ST dt.07.07.09 a manufacturer exporter registered with Central Excise or an exporter not so registered can file the refund claim in the office of Assistant Commissioner/Deputy Commissioner Central Excise having jurisdictional over his factory of manufacture, registered office /head office, as the case may be. When the assessee have their factory at Udyog Vihar, Phase-I, Sector-36 Gurgaon(Haryana)and are a manufacturer exporter, they had correctly filed the refund claim before the Assistant Commissioner/Deputy Commissioner Central Excise, Gurgaon. In any case, if the Assistant Commissioner/Deputy Commissioner Central Excise, Gurgaon was of the view that the refund claim should be filed before the Assistant Commissioner having Jurisdiction over the Registered Office of the assessee, he should have forwarded the claim to that office - Refund filed in time - Decided against Revenue. Lack of co-relation between the service - Held that:- since the shipping bills did not mention in the service provider s invoices, attempt should have been made to correlate the service provider’s invoices with the shipping bills on the basis of the export invoice numbers. Moreover, when there is provision of self certification and certification regarding availment of the services, in question, has been given by the assessee, the same has to be accepted unless there are serious doubt about the correctness of the same. Terminal Handling and Account Management charges etc - Held that:- When service tax by the Jurisdictional Authorities has been charged in respect of these services under the Heading ‘Port Service’ and ‘Custom House Agent service’ respectively, the Assistant Commissioner while considering refund claim of assessee under Notification No. 17/09-ST cannot review, the assessment of service tax done by the Jurisdictional Service Tax Authorities - Decided against Revenue.
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