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M/s. Shiva Utensils Industries Pvt Ltd Versus CCE, New Delhi

2015 (9) TMI 838 - CESTAT NEW DELHI

Denial of refund claim - Notification No.17/09-ST dt.7.7.2009 - CHA services - Held that:- As regards incomplete invoices/bills etc., rule 4A of the Service Tax Rules, 1994 prescribes the statutory requirement. Compliance of this rule requires that the invoices/challan/bills should be complete in all respect. Therefore, the exporter claiming refund of service tax under notification No.41/2007-ST should ensure in their own interest that invoices/bills/challan should contain requisite details. Ref .....

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ax thereon. In the circumstances, relying upon the above said decisions, I hold that the appellant is entitled for the refund claim. - Impugned order is set aside - Decided in favour of assessee. - Appeal Nos. ST/57588, 57678, 57679, 57680/2013 - Final Order Nos. 51604-51607/2015 - Dated:- 7-5-2015 - Ashok Jindal, Member (J), J. For the Appellant : Shri Abhey Mishra, Adv For the Respondent : Shri Devender Singh, AR ORDER Per Ashok Jindal The appellant are in appeals against the impugned order re .....

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s on the invoices issued by M/s.Exim Transtrade (India) Pvt.Ltd, M/s.R.R.Cagro and M/s.Team Global Logistics Pvt.Ltd. The above named suppliers of services registered under CHA services. It was observed by the Revenue that as the suppliers of services are registered under CHA services, therefore, they are required to issue invoices for agency services and not on the reimbursable expenses such as port fees, landing and container charges, dock fees, examination charges, terminal handling charges e .....

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also issued invoices to the appellant for the services provided by them and service tax has been paid on these services. Therefore, as per CBEC Circular No.106/9/2008-ST dt.11.12.2008, the refund cannot be denied. He further submits that it is not in dispute that the appellant has paid service tax on the services provided by the service providers and the same has been used by the appellant for export of their goods. Therefore, they are entitled to claim refund of service tax paid by them as hel .....

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ned services have been provided by the CHA and the same has been classified under the head of agency services. Therefore, classification of the services which are impugned in question, is wrong and the same cannot be termed as agency services and no proper invoices have been obtained by the appellant from the actual service providers. He further submits that CBEC's circular relied upon by the appellant has clarified that it should be ensured that the invoices/challans/bills issued by the sup .....

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ssible. 5. Heard the parties and considered the submissions. 6. I have gone through the CBEC's circular No.106/9/2008-ST dt. 11.12.2008 which clarified as under:- CLARIFICATION: The invoices/challans/bills issued by supplier of taxable service, in conformity with rule 4A of the Service Tax Rules, 1994, are reasonable evidence that the services on which refund is being sought are taxable service. The Compliance of condition that exporter has actually paid the service tax rests with the export .....

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e Service Tax Rules, 1994 prescribes the statutory requirement. Compliance of this rule requires that the invoices/challan/bills should be complete in all respect. Therefore, the exporter claiming refund of service tax under notification No.41/2007-ST should ensure in their own interest that invoices/bills/challan should contain requisite details(name, address and registration No. of service provider, S.No. and date of invoice, name and address of service receiver, description, classification an .....

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ial that service provider is registered in some other category and he has provided some other services. I further find that this issue has been examined by various judicial pronouncements relied upon by the learned Counsel. 8. In the case of Durhan Spintex & Holding Pvt. Ltd. vs. CCE, Ahmedabad (supra), this Tribunal has observed as under: "The refund of service tax claimed on port services has been rejected on the ground that the appellant have not got invoice from the service provider .....

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service, THC charges, REPO/BL charges etc, Whether service provider was authorised or not, if the service tax has been paid towards port service, while granting refund, the refund sanctioning authority cannot sit in judgment to say that the service received was not port service. Once the services are covered under the statutory definition of port service and service tax has been paid, refund is admissible." 9. In the case of Dishman Pharma & Chemicals Ltd (supra), this Tribunal has obse .....

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s registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters, on taxable services that he receives and uses for export do not require verification of registration certificate of supplier of service. Therefore, refund should b .....

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idered the submissions made by both sides and perused the records. The appellants claimed refund of Service Tax under Notification No. 41/07-S.T., dated 6-10-2007. The appellants have paid Service Tax on specified services used for export of goods. The goods have been exported and the Service Tax was paid on input services for which refund has been claimed. The above facts are not in dispute, I find that both the lower authorities have rejected the refund claim on the ground that in case of CHA .....

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n-VII is reproduced herein as under for convenience of reference:- Sl. No. Issue Raised Clarification VII The service provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified taxable services used for export of go .....

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verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. 7. The Tribunal in the case of Sunflag Iron & Steel (supra) on similar issue held that once Service Tax paid is not disputed the assessee is entitled to take refund of Service Tax paid by them in terms of Notification No. 41/2007. In the case of Ramdev Foods (supra), the Tribunal held that while collecting the service tax on the said services, the sam .....

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