TMI Blog2012 (8) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... on technical grounds like invoices issued by transport agencies do not contain all the details. If the appellant is able to correlate the export goods with the documents supporting service tax payment, such a refund should be granted. GTA service received for transportation of empty container - it cannot be denied that the transport of empty container to the exporter's premises was necessary and was received in relation to exported goods - The matter is remanded to the original adjudicating authority for fresh consideration - ST/167 to 169, 171 & 172/10 - - - Dated:- 6-7-2012 - Mr. B.S.V. Murthy, J. For Appellant : Shri D.K. Singh, Adv For Respondent : Shri S.G. Dewalwar, A.R. Per: Mr. B.S.V. Murthy; Even though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x has been paid, refund is admissible. In view of the above conclusions reached by the Tribunal in the case of Ramdev Food Products Pvt. Ltd. 2010 (19) STR 833 (Tri. Ahmd.) and in the case of Indoworth India Ltd. 2012 (25) S.T.R.78 (Tri Mumbai), the appellant is eligible for the refund to service tax paid on port services. The Commissioner (Appeals) has taken a view that it was also found by the Revenue that in respect of service providers namely M/s. Freight Line India Pvt. Ltd., M/s. Mearsk India Pvt. Ltd., M/s. Ace India Pvt. Ltd. and M/s. Anchor Lines and Shipping Lines/Shipping Line Agents under service provided by them are business auxiliary service which is not specified for refund. However, what is required to be seen whether servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judicial forum, such decision also should be considered. 5. As regards technical testing and analysis service, claim has been rejected on the ground that the invoice is in the name of M/s. Ashima Ltd. who has made the payment. In this case also if the appellants are able to show the evidence of payment of service tax by them and the relationship of the service with the goods exported and also evidence to show that M/s. Ashima Ltd. have not taken the credit of service tax in their books of account, refund may have to be sanctioned to the appellants. In this case it has been held that the appellants were not able to show any document that service tax was paid by them. To show that refund is available in respect of this service, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
