2013 (12) TMI 1624 - AT - Service Tax

Summary

Issues involved: Refund claim for input services used in export of goods under Cenvat Credit Rules and Notification No. 41/2007-S.T.

Summary:
The appellant, M/s. Texport Industries Pvt. Ltd., filed a refund claim for input services used in export of goods under Rule 3 of the Cenvat Credit Rules, along with Notification No. 41/2007-S.T. The claim was rejected on various grounds:
1. Rejection of a refund amount due to availing drawback for export, contrary to the condition under Notification No. 41/2007.
2. Rejection of another amount for technical testing and analysis service due to lack of written agreement with the foreign buyer.
3. Rejection of a third amount for courier services due to insufficient evidence linking the charges to the export of goods.

The appellant argued that they were eligible for the refund as the drawback availed was not for specified services, they complied with testing requirements as per the purchase order, and the courier charges were related to the export. The Revenue contended that the appellant failed to meet the conditions specified under Notification No. 41/2007.

The Tribunal held that the appellant was entitled to a refund of &8377; 16,458.33 for technical testing and analysis service as they complied with the testing requirements. However, the refund claims of &8377; 1,64,364.14 and &8377; 36,802.14 were rightly rejected as the appellant did not meet the necessary conditions for these amounts. Thus, the appeal was partly allowed, granting refund only for the technical testing and analysis service.