Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 838 - CESTAT NEW DELHI

2015 (9) TMI 838 - CESTAT NEW DELHI - 2015 (40) S.T.R. 503 (Tri. - Del.) - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ot disputed that the appellant has received the services and paid service tax 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fund claims were examined on the basis of credit taken on the input services 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 con .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

services but the appellant employed them for all the logistic services and 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. Ther .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

issioner (Appeals) has analysed the issue in detail and held that the impugned 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 t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vice providers issued the invoices. Therefore, the refund claim is not admissible. 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 cond .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

so be carried out. 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(name, address and registration No. of service provider, S.No. and date of in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be mentioned in the invoices issued by the service provider. It is immaterial 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 t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bunal earlier and this Tribunal has taken the view that in respect of port 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

der 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 goods. Granting refund to exporters, on taxable services that he receives and uses for export do not require verification of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(supra), wherein this Tribunal observed as under:- 6. I have carefully considered 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 au .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ifications in the case of refund under Notification No. 41/07. Clarification-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 exemp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rs on taxable services that he received and uses for export do not require 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 Tribun .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version