Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 379 - AT - Service TaxRefund of service tax - export of goods made under Bills of Export - denial on the ground that the conditions as prescribed in Clause (i) of Paragraph 3 of the Notification No.41/2012-ST dated 29.06.2012 has not been complied with - non-submission of certificate of the Chartered Accountant as prescribed in sub-clauses (A) & (B) - HELD THAT:- The learned Deputy Commissioner of Service Tax has passed a detailed order incorporating the shipping Bill number, date, name of the service provider, invoice number, date etc.etc.. In short he has gone through all the documents and has discussed the conditions of the Notification or eligibility of the refund claim and after making a point-wise observation, has finally sanctioned the refund - The learned Commissioner(Appeals) could have called for the copy of the Cross Objection filed by the assessee as well as copy of the Chartered Accountant’s Certificate. This cannot be the ground to reject the assessee’s claim of refund. It can be seen that there is no dispute as to the fact that the goods were exported by the appellant assessee. Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified services pertaining to export activity, in terms of the broad scheme of refund under Notification No. 41/2012-ST as amended with clarifications, refund must be granted to the exporter. It is my considered view that the order passed by the learned Commissioner(Appeals) cannot be sustained as substantive benefit should not be denied to an assessee if conditions are fulfilled. The impugned order is set aside and the order passed by the learned Adjudicating authority is upheld - Appeal allowed - decided in favor of appellant.
|