Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 537 - AT - Service TaxRefund of service tax - benefit of N/N. 41/2007-ST dated 06.10.07 - rejection of refund on the ground that the appellant has not exported the goods, the services for which the refund claim has been filed i.e. transportation of goods from their factory premises to the port of export and terminal handling charges at port are not port services and the documents produced by the appellant are not in their name for availment of Cenvat credit. Denial of refund on the ground that the appellant has not produced the proof of export - HELD THAT:- As it is a case of revenue that appellant has not exported the goods, in that case, the adjudicating authority was not required to go into the issue no. 2 & 3 and straight way could have rejected the refund claim as they have not exported the goods, but it is evidence on record that the appellant has filed the refund claim after export of the goods and the same is evident from the records placed before the authorities below while filing the refund claim but the adjudicating authorities below did not bother to see the documents filed by the appellant and in routine manner rejected the refund claim which is not appreciable. Denial of refund claim, on the ground that the services for which the appellant has availed Cenvat credit are not port services - HELD THAT:- The appellant has availed cenvat credit of transportation services from their factory to the port of export and CHA services availed at port. Without availing the services, the appellant cannot export their goods, therefore, they paid their service tax and availed Cenvat credit and nowhere Cenvat credit has been denied to the appellant by way of adjudication, in that circumstances, at the time of claiming refund claim the same cannot be disputed - As these are input services for export of goods by the appellant as port services, the appellant is entitled to avail into claim refund. The another ground for denial of refund claim is that the invoices are not in the name of the appellant - HELD THAT:- The appellant has availed the services and the availment of the services has not been challenged by the Revenue by any mode i.e by rejection of availment of service or by way of adjudication, nor the show cause notice has been issued for that, in that circumstances, at the time of claiming refund it cannot be said that the appellant has not produced the document whereas in the adjudication order itself, it has been recorded by the adjudicating authority that the appellant has been able to show indirectly that they have availed these services, therefore, refund claim cannot be rejected. Refund allowed - Appeal allowed - decided in favor of appellant.
|