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M/s. JSW Steel Ltd, Ispat Industries Ltd Versus Commissioner of Central Excise, Raigad

2015 (12) TMI 17 - CESTAT MUMBAI

Denial of refund claim - PORT services and CHA services - appellant had not complied with the conditions of notification and they file to furnish evidences of actual payment of service tax - Held that:- finding recorded by the lower authorities of the documents are improper, the document in appeal, on perusal, found to be correct and in accordance with the provisions of Service Tax Rules. We find that the invoices contain service tax registration Number, Name and address of the invoice maker and .....

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hould have produced evidence as to payment of service tax liability by the service provider to the government of India is a non-starter and curious findings. We find on careful reading of notification no. 41/2007-ST dated 06 Oct. 2007, it does not indicate that the refund claim is to be evidenced by producing information of the service provider having discharged the service tax liability. - conditions of notification of discharging the service tax liability by the appellant to the service provid .....

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n the appeal are common and in respect of very same assessee, we dispose of both the appeals by a common order. 2. The relevant facts that arise for our consideration is that the appellant had filed refund claim of the service tax paid on inputs services used for manufacturing of goods which are exported. The appellant had claimed the refund of service tax paid on PORT services and CHA services. The adjudicating authority after following due process of law rejected a refund claim on the ground t .....

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of payment of service tax liability by the service provider while notification does not impose any such condition. He would take us through the notification no. 41/2007-ST dated 6 Oct 2007. 4. Learned departmental representative on the other hand drew our attention to the findings recorded by the lower authorities and submits that the documentary evidences of discharge of service tax liability are not correct document as envisaged in notification no. 41/2007-ST. It is her submission that the evi .....

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d by the appellant as service tax and used the services for export of the goods. It is undisputed that the services are rendered to the appellant by Mumbai Port Trust, and CHA. 7. It is also undisputed that appellant is eligible to avail credit of service tax paid by them to the service provider. 8. We find that the impugned order is unsustainable for more than one reason. Firstly we find that finding recorded by the lower authorities of the documents are improper, the document in appeal, on per .....

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