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M/s Sopariwala Exports Versus Commissioner of Service Tax, Mumbai-I

2015 (9) TMI 940 - CESTAT MUMBAI

Denial of refund claim - Notification No.41/07-ST - services used for export purposes - Terminal Handling Service - GTA services (export) and C&F agency services - held that:- Refund was denied to the Appellant mainly on various procedural grounds as stated hereinabove. Be that as it may, as regards refund for THC on the grounds such as invoice being raised by shipping line instead of port operator and the service provider being registered under a different service category or no proof regarding .....

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ce, sufficient co-relation was demonstrated during the course of hearing, that the export consignment, as per Shipping Bill and the service provided in this regard are verifiable and co-relatable on the face of document in form of Shipping Bill number, Invoice Number, Container Number etc. and as such, the ground on which such refund is denied, does not appear to be proper. As regards Shipping Bill showing name of different CHA as compared to the actual service provider, it is a practice in vogu .....

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ting refund. Once it is not in dispute that Services are specified for refund purpose, on the date of claim, and since Service Tax was actually paid on specified service pertaining to export activity, in terms of the broad scheme of refund under Notification No.41/07-ST (as amended), read with clarifications, refund must be paid to the exporter. - impugned order is quashed and set aside - Decided in favour of assessee. - Appeal No. ST/469/11 - Final Order No. A/1031/2015-WZB/(SMB) - Dated:- 6-5- .....

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appeal are that the Appellant had availed Terminal Handling Service (claimed as Port Service ), GTA services (export) and C&F agency services for export of their goods, and had accordingly filed various refund claims under Noti.41/07-ST dt.6.10.07 as amended, towards Service Tax paid on such Terminal Handling Charges (THC), GTA services (export) and CHA/C&F agency services. 2.1 That vide OIO dt.27.8.09, THC (Port service) refund was rejected on the grounds that service providers were reg .....

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t produced. Refund was also denied on services performed prior to exemption coming into force for specific categories specified later. The impugned order of Commissioner (Appeals) confirmed the views of the lower authority and rejected the refund claim. The Appellant has preferred the present appeal being aggrieved by order of the first appellate authority. 3. Heard both sides and perused records. 4. The Ld. Counsel for the Appellant also filed written submissions during the course of hearing. T .....

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That as long as nature of service bring THC is not in dispute, registration under a different service category, being beyond control of the Appellant, cannot result in denial of refund. B. Authorization from port is not mandatory for service to qualify as port service . Even CHA/Shipping line providing THC/port service, is eligible for refund to exporter - appellant C. Notification nowhere stipulates about service provider being registered under specified service category for eligibility of refu .....

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ls & Chemicals Ltd. 2010-TIOL-1639-CESTAT-AHM 7. Cbay Systems (I) P. Ltd. 2011(21) STR 668(T-Mum) C&F/CHA service a. CHA name mentioned in SB is different compared with the actual service provider b. Co-relation between service provider invoice and export activity not established A. That it is a common practice in vogue to get export clearances done by way of outsourcing on occasions due to various reasons. As a result, while invoice may be raised by a different person, the actual cleara .....

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. ADF Foods Ltd. 2013-TIOL-421-CESTAT-AHM GTA service a. The details of Appellant s invoice no. and date does not appear on LR A. The impugned order travels beyond scope of SCN inasmuch as only objection earlier was limited to GTA being towards bringing empty container into factory from port/ICD. B. LR does not show the details of export invoice, is a procedural error at the end of service provider, which cannot result in denial of refund to exporter C. In any case, service provider s invoice me .....

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P. Ltd. 2013-TIOL-656-CESTAT-AHM 5. The Ld. Representative for the revenue supported the orders passed by lower authorities. 6. Having considered the rival contentions, I find that the refund was denied to the Appellant mainly on various procedural grounds as stated hereinabove. Be that as it may, as regards refund for THC on the grounds such as invoice being raised by shipping line instead of port operator and the service provider being registered under a different service category or no proof .....

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e of hearing, that the export consignment, as per Shipping Bill and the service provided in this regard are verifiable and co-relatable on the face of document in form of Shipping Bill number, Invoice Number, Container Number etc. and as such, the ground on which such refund is denied, does not appear to be proper. As regards Shipping Bill showing name of different CHA as compared to the actual service provider, it is a practice in vogue to seek services by way of outsourcing by certain shipping .....

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