TMI Blog2012 (11) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... . LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE [2010 (11) TMI 123 - CESTAT, BANGALORE] followed. - E/469/2011 - Final Order No. A/1642/2012-WZB/AHD - Dated:- 9-11-2012 - MR. M.V. RAVINDRAN, J. Represented by: For Assessee: Shri Vinay Kansara, Adv. For Revenue: Shri P.N. Sarvaiya, A.R. Per: M.V. Ravindran: This appeal is filed by the Revenue against Order-in-Appeal No. SKSS/ 246/SRT-II/2010, dt.23.12.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is that during the period April 2008 to February 2009, the respondent herein was charged by the bank for bank commission charges and charged Service Tax from the respondent. The respondent took the CENVAT Credit of the bank commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the amount of Service Tax charged by the bank towards bank commission charges is not for the collection of sale proceeds of the export goods. This would indicate that such charges were in relation to the business of manufacture and sale of the appellant. I find that the first appellate authority has recorded the following findings: 5.4 I also find that in respect of exports, Central Government vide Notification No.19/2009-ST, dt.07.07.2009 allows refund of Service Tax on certain specified taxable services used in export of goods. Sr.No.12 of said notification provides for refund of Service Tax paid on following services used in export of goods - (i) Service provided in relation to collection of export bills; (ii) Service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of such Service Tax charged by the bank. Thus, the credit of Service Tax taken by the assessee pertains to services mentioned at Sr.No.12 (i) of the table to the said notification, and going by reasoning above, they are entitled to avail such credit provided that they do not claim refund of Service Tax paid on such services. Further, the collection of sale proceeds has direct relation to the business activities of the appellant. Therefore, I hold that the appellant is eligible for CENVAT Credit of Service Tax paid on Bank Commission charges in view of the definition of Input Service given in Rule 2(l)(ii) of CENVAT Credit Rules, 2004, the provisions of Notification No.19/2009-ST, dt.7.7.09 and keeping in view the decision of various bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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