9911796707
TMI Blog2012 (11) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... nk for bank commission charges and charged Service Tax from the respondent. The respondent took the CENVAT Credit of the bank commission charges for collection of sale proceeds of their goods. Show Cause Notice was issued for denial of such CENVAT Credit which was adjudicated after following the due process of law. The adjudicating authority confirmed the demand along with interest and also imposed equal amount of penalty. Aggrieved by such an order, the respondent preferred an appeal, and first appellate authority following the law laid down by the various decisions of the Tribunal and also relying upon Notification No.19/2009-ST allowed the appeal on the ground that such bank services are in relation with the business activity and would f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on following services used in export of goods - (i) Service provided in relation to collection of export bills; (ii) Service provided in relation to export letters of credit such as advising commission, advising amendment, confirmation charges; (iii) Service of purchase of sale of foreign currency, including money changing provided to an exporter in relation to export goods. 5.5 I find that in terms of the above notification, an assessee is entitled to get refund of Service Tax paid on services provided in relation to collection of export bills. In respect of exports, the taxes are not to be exported. The exporter can claim refund of taxes paid on export goods by different routes viz. rebate under Rule 18 of Central Excise Rules, 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT Credit Rules, 2004, the provisions of Notification No.19/2009-ST, dt.7.7.09 and keeping in view the decision of various benches of the Tribunal mentioned hereinabove. 7. It can be seen from the above reproduction that the first appellate authority has taken a view, which is in consonance with the law and it is undisputed that the said bank commission charges are in respect of business of the appellant. The co-ordinate Bench of the Tribunal in the case of Jeans Knit Pvt.Ltd. (supra) (wherein I was one of the Member), had considered this issue in detail for the purpose of refund of such amount on the goods which are exported. In my view, the ratio laid down by the decision in the case of Jeans Knit Pvt.Ltd., is the ratio followed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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