Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (7) TMI AT This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2017 (7) TMI 170 - AT - Service Tax


Issues:
Refund claims under Notification 41/2007-ST dated 06.10.2007 rejected for various services received in export of goods like Port Services, Inspection Certification Services, Customs House Agent, and Storage Warehousing Service.

Analysis:

(A) Port Services:
The appellant's refund claim for port services was initially rejected due to alleged ambiguity in invoices and lack of evidence of service tax payment. However, it was clarified that services related to export of goods, not necessarily port services, are eligible for refund. The appellant had availed services for export of goods at the port, and evidence showed payment of service tax under CHA services. Thus, the appellant was found entitled to a refund for port services.

(B) Inspection and Certification Service:
The refund claim for inspection and certification services was denied citing issues with the invoices and the nature of services provided. However, the certificate from the service provider confirmed services were for export of goods. Precedents from relevant cases supported the appellant's claim as they had borne the expenses and paid service tax accordingly. As the appellant had paid the service tax, the refund claim for inspection and certification services could not be denied.

(C) Customs House and Agent Service:
Allegations were made regarding incomplete details in the invoices for customs house agent services. However, a circular clarified that procedural violations should be addressed at the service provider's end, not the appellant's end. Since the appellant had received the services and paid the service tax, they were deemed eligible for the refund claim related to customs house agent services.

(D) Storage and Warehousing Service:
The refund claim for storage and warehousing services was challenged on the basis that the invoices did not explicitly state the services were used for export of goods. Despite this, it was established that the services were indeed utilized for export purposes, and no evidence contradicted this fact. Therefore, the appellant's refund claim for storage and warehousing services was upheld.

In conclusion, the appellate tribunal allowed the appellant's refund claims, setting aside the previous orders. The appellant was deemed entitled to the refunds for the various services utilized in the export of goods.

 

 

 

 

Quick Updates:Latest Updates