Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 944 - CESTAT AHMEDABADRefund claim - export of goods - input services - documentation charges and agency fees - draft survey charges - bunker survey charges - sampling and analysis charges for export of excisable goods i.e. Cement - applicability of N/N. 52/2011-ST dated 30.12.2011 - HELD THAT:- There is no dispute about the use of these services for export of goods. The only dispute raised by the appellant is that classification of services is not correct. Revenue cannot raise objection challenging the classification at the recipient end which is a settled law. On this ground refund cannot be denied. The same issue has been considered by this Tribunal in the order dated 12.02.2013 [2013 (4) TMI 461 - CESTAT AHMEDABAD] wherein it was held that The entire exercise of the Revenue to reject the refund claim is non-starter in as much as it is settled law that the classification of the product or services at the recipient's end cannot be done so by the authorities. In the case in hand, I find that the classification of Technical Testing & Analysis and Customs House Agent's services are being sought to be classified under various other services and refund is sought to be rejected. This is not in consonance with the law which has been laid down by various judicial pronouncements. The issue is no longer res-integra - Appeal allowed.
|