Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 767 - AT - Service TaxRejection of refund claim - terminal handling charges utilized for exporting the product - N/N.41/2007-ST - whether the denial of refund on technical grounds, like the documents produced by the assessee are not carrying the correct registration number, are without pan card number of the service provider, only the debit notes stands produced by the assessee and there is no evidence that service provider has deposited the dues with the revenue, justified? - Held that: - N/N. 41/2007-ST dated 06.10.2007 provides exemption to exporters from payment of service tax on the services utilized for export purpose. Said exemption is available by way of refund of service tax originally paid by the exporter. As such the fact which is required to be examined by the authorities below being such refund claim is to be emphasized in the nature of the services have not been utilized for export purpose. As long as the assessee produces the documentary evidence (in whatever shape it may be) and have passed upon such documentary evidence the fact of procurement of services and their utilization in export of the goods is established the refund become due. There is no requirement in the notification to the effect that the assessee must produce the evidence to show that the services provider has deposited the service tax with the Revenue. As long as he has paid the service tax to the service provider along with consideration of the services and as long as the services stand availed by him and utilized in the export of the goods the refund would be allowable. Appeal disposed off - matter remanded to the original Adjudicating Authority for fresh examination of the documents produced by the assessee and to decide upon their refund claim accordingly within a period of three months.
|