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2015 (6) TMI 870 - CESTAT KOLKATA

2015 (6) TMI 870 - CESTAT KOLKATA - TMI - GTA services - export of goods - Notification 14/07-ST dated 6.10.07 - export invoices numbers are not mentioned In the lorry receipt - held that:- service tax should not be exported along with services, service tax refund has been allowed to the exporter on the amount of service tax paid services used in or in relation to the export of goods. In the present case, there is no dispute on fact of export of the goods by the appellant nor there is any disput .....

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in the case of M.R. Organization (2009 (10) TMI 402 - CESTAT, AHMEDABAD) after interpreting the said Notification - Matter remanded back - Decided in favour of assessee. - ST Appeal Nos. 61, 62/11 - Dated:- 20-3-2015 - D M Misra, Member (J),J. For the Appellant : Shri S B Sharma, Adv. For the Respondent : Shri K Chowdhury, Supdt. (AR) ORDER Per: D M Misra: These appeals are filed against the Order-in-Appeal Nos. 55-56/ST/B-II/2010 dated 30.11.2010 passed by Commissioner (Appeals) of Central Exci .....

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peal No. 61/2011; in S.Tax. Appeal No.62/2011, the adjudicating authority had allowed refund of ₹ 2,68,101/-from the said claim but rejected the claim of ₹ 2,85,026/- on GTA services. On Appeal the Ld. Commissioner(Appeals) has modified the Order and allowed refund on port services and rejected the refund claims relating to GTA services of ₹ 80,787/-(ST Appeal No.62/11) and ₹ 1,40,073/- (ST Appeal No. 62/11) observing that the export invoices numbers are not mentioned In .....

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ere mentioned in the shipping bills, however, export invoices could not be mentioned in the relevant lorry receipt. But they are in possession of all the details at the time of the export of the goods. He has contended that this is not a substantive condition for availing the benefit under Notification N0.41/2007-ST dated 6.10.2007 as amended. In support he has referred to the the decisions of the Hon'ble Supreme Court in the case of Commr. of Central Excise, New Delhi Vs. Hari Chand Shri Go .....

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He has referred to the judgement of the Tribunal in the case of M.R. Organization Vs. Commissioner of Central Excise, Ahmedabad - 2010 (18) STR 209 (Trl.-Ahmd.) wherein interpreting the Notification No. 41/2007-ST dated 6.10.2007 as amended, the Tribunal has allowed the benefit of refund to the exporter in that case on similar circumstances. 5. Per contra, the ld. A.R. appearing for the Department has submitted that the condition laid down in the Notification is mandatory in nature and the clai .....

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ng in view the broad principle that service tax should not be exported along with services, service tax refund has been allowed to the exporter on the amount of service tax paid services used in or in relation to the export of goods. In the present case, there is no dispute on fact of export of the goods by the appellant nor there is any dispute that GTA services had been used in the export of the said goods. The only dispute centres around the fact that the relevant invoice numbers were not men .....

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ether the said condition is substantive or otherwise as I find that on similar issue, this Tribunal in the case of M.R. Organization (cited supra) after interpreting the said Notification has observed as; "3. I have considered the submissions made by both the sides. In this case there is no dispute that the goods have been exported. There is also no dispute that courier service has been availed. The only objection Revenue has taken is that the invoices did not contain the necessary details .....

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