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Sun ‘N’ Moon Impex Versus C.C.E., Jaipur I

2015 (10) TMI 2230 - CESTAT NEW DELHI

Refund of Service Tax claimed on inputs services – Exemption claimed under Notification No.17/2009-ST issued under Section 93 of Finance Act, 1994 – Refund denied on grounds that service tax is chargeable under the head BAS and Support Service of Business or Commerce – Appellant contends that said services fall in the ambit of terminal handling charges.

Held That:- Exemption under Notification No.17/2009-ST requires clear classification of input services - Error in classification of i .....

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f GTA service and appellant had filed transport bills which indicate vehicle number and container number matching with the exports and bill of lading.

Denial of refund of ₹ 3,552/- does not appear proper as record of invoices, export invoice and other documents filed indicate that invoices are in the name of M/s Sunrise Forwarders Pvt. Ltd. and other CHA i.e. Freightaids (India) Pvt. Ltd. acting as CHA and all the other particulars disclosing rendition of the CHA also tally.

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sioner, Jaipur vide primary adjudication order dated 21.1.2012 and the ld. Commissioner, Customs & Central Excise (Appeals-I), Jaipur vide the impugned order dated 16.1.2014 concurrently disallowed the appellant s claim of ₹ 1,35,866.17. Hence the appeal. 2. The appellant is a merchant exporter and is registered for service tax. It filed a claim on 27.9.2011 claiming refund of service tax incurred by it for input service used for export of its goods during January 2011 to March 2011. P .....

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ng an exemption Notification issued under Section 93 of the Finance Act, 1994, exempting specified taxable services received by an exporter goods and used for such export, from levy of service tax and entitling the exporter to seek refund of service tax incurred on such specified input services. The impugned order denied refund of this amount on the ground that the service provider in its invoices raised on the appellant had indicated that service tax was charged under BAS & Support Service .....

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the ambit of terminal handling charges, mentioned at serial No.16 of the Table under the exemption Notification No.17/2009-ST. Serial No.16 is a residuary of omnibus entry which provides for exemption from service tax for services commonly known as terminal handling charges which are classified under any sub-clause of clause (105) of Section 65. Since the concurrent findings by the authorities below that in the invoices of the service provider service tax was charged under BAS or Support Service .....

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or refund must specify clearly the classification of the input service received since only specified services are exempt,an error in the classification of the input service received by the appellant would disentitle refund. Denial of refund of ₹ 10,154.96 does not therefore call for interference. 5. Refund of ₹ 4,335.29 stands denied on the ground that refund of this amount is claimed on CHA service but relevant invoices show the service provider to be M/s Parekh Marine Agencies and .....

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