Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 815 - AT - Service TaxRefund of service tax - export of goods - Proof of export - Benefit of Notification - Conditions of notifications not fulfilled - Held that:- movement to Villupuram railway goods yard and then from there to the port would be treated as only transshipment and cannot be held against the assessees for denying refund. As regards non-fulfilment of the condition relating to specific mention of details of exporters invoices, in the lorry receipts and the corresponding shipping bills, I find that the assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills in the form of detailed tabular chart containing details of ARE-1, date, quantity of sugar, shipping bill no. and date etc. I am therefore of the view the attempt of correlation should be carried out by the department and for this purpose, I set aside the impugned order and remit the case to the adjudicating authority who shall carry out the exercise of reconciliation so as to establish that the assessees had fulfilled condition no. (iii) of Notification No. 41/2007 as amended, after holding that the assessees have not contravened conditions of the notification - Decided in favour of assessee.
|