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2015 (9) TMI 940 - CESTAT MUMBAI

2015 (9) TMI 940 - CESTAT MUMBAI - 2015 (39) S.T.R. 884 (Tri. - 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 .....

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t appear to be correct and is allowed.

As regards CHA/C&F service, 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 differen .....

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tions in respect of export documents are required to be ignored while granting 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. - A .....

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purposes, has been partly rejected. 2. The facts involved in the present 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 s .....

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refund was denied on the grounds that details of services provided were not 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 th .....

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other person without evidence of authorization to provide port service A. 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 .....

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rsons Industries P. Ltd. 2014(33) STR 197(T-Ahmd) 6. Dishman Pharmaceuticals & 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 re .....

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. Dishman Pharmaceuticals & Chemicals Ltd. 2010-TIOL-1639-CESTAT-AHM 5. 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 .....

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Products P. Ltd. 2011-TIOL-1836-CESTAT-AHM 4. CCE V/s. Sopariwala Exports 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 .....

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/C&F service, 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 pr .....

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