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2016 (1) TMI 847 - CESTAT NEW DELHI

2016 (1) TMI 847 - CESTAT NEW DELHI - TMI - Refund of service tax - Eligibility for exemption of Notification No..41/2007-ST, dated 06.10.2007 - Held that:- There is no doubt that the service tax was paid on GTA service by the respondent and the goods were transported directly from the factory to the port. In this case, there is a merchant exporter involved, but the merchant exporter cannot claim the refund of service tax that was not paid by him. Seen in the context the provisions of clause 2(b .....

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service tax since they are not entitled to do so. The service tax should be refunded to the petitioner within six weeks. - Decided against revenue. - Appeal No. ST/582/2008-CU[DB] - Dated:- 20-11-2015 - R K SINGH, MEMBER (TECHNICAL) AND SULEKHA BEEVI (B S), MEMBER (JUDICAIL) For the Petitioner : Mr M R Sharma, DR & Mr Ranjan Khanna, DR For the Respondent : Mr Raschit Jain, Adv. ORDER PER: R K SINGH: Revenue is in appeal against Order-in-Appeal dated 13.04.2009, in terms of which refund of & .....

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ee Agri Pvt. Ltd.Vs. CCE [2015 (38) STR 449 (SC)] in its support. 3. We have considered the contentions of both sides. It needs to be appreciated that the issue involved is whether the respondent was eligible for exemption of Notification No..41/2007-ST, dated 06.10.2007. There is no doubt that the service tax was paid on GTA service by the respondent and the goods were transported directly from the factory to the port. In this case, there is a merchant exporter involved, but the merchant export .....

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