Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1073 - AT - Service TaxDenial of CENVAT Credit - Courier service and CHA service - Rule 2 (l) of CENVAT Credit Rules 2004 - Held that:- Service tax paid by the service provider under some different services (i.e. other than CHA), cannot be considered to be paid under CHA service. It is stated that the service provider wrongly paid the Service Tax under CHA, which would be covered under the category of taxable services as Business Auxiliary Service. We are unable to accept the contention of the Revenue for the reason that it is well settled that the jurisdictional Central Excise officer of the recipient of the service, cannot question the classification of the service of the service provider. It has further been stated that the Respondent had not fulfilled the condition specified in the schedule to the notification. Regarding the denial of refund on Courier service, it is stated that by the Revenue in their grounds of appeal that invoices submitted by the Respondent (issued by service provider) does not specify the Import Export Code (IEC), number of exporters, export invoice number, nature of courier. We find that the schedule to the exemption notification provides that the receipt issued by the courier agency specify the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier, destination of courier including name and address of the recipient of the courier. - Commissioner (Appeals) observed that the Respondent has submitted the copies of all shipping bills, ARE-1. The Revenue had not mentioned the non-fulfillment of the specific conditions in their grounds of appeal. So, we do not find any force in the appeals filed by the Revenue. - No reason to interfere the order of Commissioner (Appeals) - Decided against Revenue.
|