Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 452 - AT - Service TaxRejection of refund claim - in terms of Notification No.41/2007-ST dated 6.10.2007, as amended by Notification no.42/2007-ST - Port services, GTA services and CHA services - Export of goods - Held that:- by relying on the earlier decisions of High Court and Tribunal, these services are essentially covered under the 'Port Services' and are eligible for refund under the said notification. Regarding documents required for considered refund in respect of GTA Services. The Tribunal also examined admissibility of debit note as a document for refund claim. It is found that as long as the documents issued by the service provider contain essential information to link up the tax payment to the export of the goods, the refund should be held eligible. As such, the debit note issued by the CHA, invoice issued by the GTA Service provider, should be considered as relevant document for claiming refund if they contain all the required particulars. Regarding service tax paid on cleaning and technical testing, it is found that the appellants have not fulfilled the required conditions as mentioned in the notification. The conditions stipulate the existence of written agreement and the accreditation of the service provider in respect of the cleaning services, and in respect of the technical testing, the requirements are written agreement and the invoice to contain the details of export goods. Also it is found that while agreement can be inferred in terms of the transaction also, the conditions of the service provider to be accredited cannot be considered as procedural. As the appellant are not having details of such accreditation, refund of service tax in respect of cleaning activities cannot be considered as eligible. Similarly for technical inspection service also supporting evidence for fulfillment of essential conditions have not been provided. Hence, the claim for refund cannot be considered. - Appeal disposed of
|