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2023 (6) TMI 1196 - CESTAT CHANDIGARHRefund of the service tax paid - export of goods - agreement/contract or any other documents with Commission Agents located outside India not provided - Services of Inland Transportation. Rejection of refund on the ground that the appellant has not provided any agreement/contract or any other documents with Commission Agents located outside India - exemption under N/N. 41/2007 - HELD THAT:- The appellant has produced the confirmation of the contract which clearly shows the payment of commission at a fixed rate on the FOB Value of the export and this issue has been settled by the Tribunal in the case of MITTAL INTERNATIONAL VERSUS CCE, ROHTAK/GURGAON [2017 (3) TMI 1512 - CESTAT CHANDIGARH], where it was held that if the invoice of the commission agent is on record, in that circumstance, the appellants have complied with condition of the notification and the appellant is entitled for availing the refund - refund allowed. Rejection of refund in relation to the claim for Service Tax paid on Services of Inland Transportation - HELD THAT:- This issue has also been considered by the Tribunal in the case of M/S. CAP & SEAL (INDORE) PVT. LTD. VERSUS CCE, INDORE [2016 (12) TMI 1132 - CESTAT NEW DELHI] wherein the Tribunal has specifically held that the service tax paid on transportation of empty container from port to factory is admissible as refund - refund allowed on this issue. Refund also rejected on the ground that the service providers are not registered for the Services such as CHA/Port Services - HELD THAT:- This issue has also been considered by the Hon’ble Rajasthan High Court in the case of UNION OF INDIA THROUGH THE COMMISSIONER, CENTRAL EXCISE AND SERVICE TAX, UDAIPUR VERSUS M/S. ARIHANT TILES AND MARBLES (P) LTD. [2019 (1) TMI 73 - RAJASTHAN HIGH COURT] wherein it has been held that the Registration under a particular service is not necessary for the purpose of exemption under Notification No. 41/2007 - refund allowed. The impugned order is not sustainable in law - Appeal allowed.
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