Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 676 - AT - Service TaxSEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - rejection of refund on the ground that the provisions of the Notification No.12/2013-ST dated 01.07.2013, Notification No.17/2011-ST dated 01.03.2011 and Notification No.40/2012-S.Tax dated 20.06.2012 have not been properly followed - proper document admissible in terms of said notification - HELD THAT:- The documents submitted by the claimant relating to banks which are not signed by any the banks Authority the “Computer Generate Advice” of Foreign Import Bill Transaction Advice for CUSTID; 507991965/Foreign Remittance Advice for CUSTID; 507991965/Import Letter of Credit Issuance Advice/Debit Advice for outward Remittance” of the aforesaid document can be obtained as many times as they like and utilization of the same in different occasion cannot be ruled out - the benefit of Notification No.12/2013-ST dated 01.07.2013, Notification No.17/2011-ST dated 01.03.2011 and Notification No.40/2012-S.Tax dated 20.06.2012 can be availed in either way i.e. the service provider may not tax the amount or the service recipient being SEZ can claim refund. Mere technical discrepancy in the invoices cannot be the ground for denying substantive benefit of refund available to SEZ unit. It is the policy of the Government to exempt or refund the input tax incurred by the SEZ unit. Keeping the policy of the Government in mind and specifically in the light of section 7 and section 51 of the SEZ Act, 2005, it is found that denial of refund claim on this ground is not sustainable - Regarding re-conciliation of Service Tax payment with evidence of challans, it is found that the same was produced before the lower authority and the same is satisfactory. If the service recipient is a SEZ unit, they should pay Service Tax to the service provider and claim the refund of the amount. In the case in hand, the fact that the appellant is SEZ unit is not disputed and the receipt of the services is also not disputed as also the payment of Service Tax to the service provider. In the absence of any adverse findings on these issues, it is found that the appellant herein is eligible for claiming refund of the Service Tax paid by the service provider which is in consonance with the law. Appeal allowed - decided in favor of appellant.
|