Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 876 - CESTAT CHANDIGARHRefund claim - Denial of refund on account of the appellants have claimed duty drawback - Held that: - the refund claim of services used for export of goods cannot be denied to the appellants claimed duty drawback - refund allowed. Refund claim - Inland Haulage Charges - CHA Service - Clearing and forwarding Agent Service - denial on the ground that the services do not qualify as port services - Held that: - the Inland Haulage Charges, CHA Service and Clearing and Forwarding Agent Service have been received by the appellants for export of goods at port and are covered under port services - refund allowed. Refund also denied on the ground that the appellant has not produced the payment of proof of payment of service tax - Held that: - As the invoices of the above services are on record showing payment of service tax. In that circumstances, on this ground refund claims cannot be rejected to the appellant. Refund claim - Road Transport Service - denial on the ground that there is no co-relation of invoices issued by the service provider or the goods transporter - Held that: - the adjudicating authority is directed to verify the documents for the service received by the appellants and corresponding invoice of service provided by the goods transporter and to ascertain the fact, whether the invoices produced by the appellants are for transportation of goods their factory to the port for export - matter on remand. Appeal allowed - decided partly in favor of assessee and part matter on remand.
|