Home Case Index All Cases Service Tax Service Tax + Commissioner Service Tax - 2013 (5) TMI Commissioner This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 504 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAIRefund of service tax paid on Courier agency service used for export of goods - export of documents and samples - held that:- the transportation of documents and samples by courier service are admitted as taxable service to claim refund but the condition of realisation of export proceeds for claiming the refund is laid only in respect of transportation of goods and not in respect of documents or samples as they do not fetch any export proceeds. It is also evident from the notification that documentary proof to the extent that courier service had been used to export such documents and samples alone is sufficient to claim refund. In the instant case, the appellant had already produced Shipping bill and Airway bill to prove that courier service had been utilized to export goods, documents and samples which is an admitted fact by the Lower Adjudicating Authority. - Refund allowed.
|