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2015 (2) TMI 142 - AT - Service TaxRefund claim - Unutilized CENVAT Credit - Storage & Warehousing service, Insurance charges, Transportation charge, and Terminal Handling charges - Held that:- There is no contrary evidence produced by the department that the warehouse has been used by the appellant for storage of the goods other than the export goods. In fact the appellant is a merchant exporter and all the goods stored in the warehouse have been exported. In these circumstances, I hold that the appellants are entitled for refund of service tax paid on Storage & Warehousing service. - It is seen that the insurance cover has been taken by them for export goods only. Therefore, the appellants are entitled for refund of service tax paid on Insurance charges - transportation charge has not been paid for the exported goods. In these circumstances, I hold that the appellants are entitled for refund of service tax paid on transportation charge. - Terminal Handling charges although not covered it is not disputed that the service has been availed in the course of export of goods. If the CHA has paid the service tax under some other head, that does not disentitle the appellant to claim the service tax paid on Terminal Handling charges. - appellants are entitled for refund of input service credit lying unutilised in their Cenvat credit account - Decided in favour of assessee.
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