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M/s. Skylark Fiscal Services (P) Ltd Versus Commissioner of Service Tax, Kolkata

2016 (1) TMI 887 - CESTAT KOLKATA

Refund of service tax on services used for export of goods - GTA Services and Port Services. - co-relation of Service Tax paid by the Service providers - Notf No. 41/2007-ST dt 6/10/2007 - Held that:- Though the clarification vide Circular No. 120/01/2010-ST dt 19/10/2010 was with respect to Notf No. 5/2006-CE(M.T) but it clearly conveys that in budget 2009 the scheme under Notf No. 41/2007-ST was simplified in Notf No. 17/2009-ST by providing self certification or Chartered Accountant’s certifi .....

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der Notf No. 41/2007-ST - Matter remanded back. - Appeal No. S. Tax-App No. 385/2012 - ORDER No. FO/A/75677/2015 - Dated:- 6-11-2015 - Shri H.K.Thakur, Member(Technical) For the Petitioner : Shri Lachman Samtani, Consultant For the Respondent : Shri S. Nath, A.C, A.R ORDER Per Shri H.K.Thakur This appeal has been filed by the appellant against OIA No. 161/ST/KOL/2012 dt 10/5/2012 passed by Commissioner (Appeals-I) as first appellate authority, under which OIO No. R/68/ST/Div-III/2009 dt 14/08/20 .....

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d entry of the exemption Notification and on representative document of the Service provider who has paid Service tax. Regarding admissibility of refund of Service tax on GTA Service, paid by the appellant on reverse charge, it was argued by the Learned consultant that mentioning of freight with respect to each lorry receipt and shipping bill is not possible to be co-related as quantity exported and shipping bill is filed only at the end of the entire loading. That due to the difficulties faced .....

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efunds were allowed. 3. Sh. S. Nath AC (AR) appearing on behalf of the Revenue argued that though no condition has been prescribed for Port Services under Circular No. 2 of Notf No. 41/27-ST dt 6/10/2007 but it has to come out of the duty paying document that the Services rendered are Port Services & to which quarter shipping bill relates. That in the absence of any such indication it can not be accepted whether the Services rendered was an admissible Service or not under Notf No. 41/2007-ST .....

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issibility of refund of Port Services Service tax paid it is observed that though there is no condition under serial No. 2 of the schedule to Notf No. 41/2007-ST dt 6/10/2007 but it has to come out of the Service tax paying document that Service tax paid pertained to Port Services under Section 65 (105) (zn) of Finance Act 1994. Secondly as per Para-2 (e) of Notf No. 41/2007-ST the refund claim should pertain to a quarter and should be filed within a prescribed period. It is observed from docu .....

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is thus justified and has been correctly rejected by the lower authorities. 4.1. So for as admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by CESTAT in the case of Jumbo Mining Ltd Vs CCE Hyderabad (Supra) by making following observations in Para 6/2 as follows;- 6.2 It is not disputed that the exported goods are transported from the appellant s factory to kakkinada Port directly. In view of the peculiar nature of the goods. The en .....

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ces of the case, the compliance of condition No. (iii) Should be ascertained by broadly correlating the evidence relating to transport and service tax paid on such transport charges and the quantity exported. As regards the claim for refund of Service tax on Godown rent, the same may also be considered afresh after ascertaining the veracity of the claim of reimbursement by the appellants. The decisions, of the Tribunal relied upon by the appellant ignoring procedural violation while granting ref .....

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lem of co-relation and scrutiny of large number of documents was being faced in another scheme (Notification No. 41/2007-ST dated 06.10.2007) which grants refund of service tax paid on services used by an exporter after the goods have been removed from the factory. In Budget 2009, the scheme was simplified by making a provision of self-certification [Notification No. 17/2009-ST] whereunder an exporter or his Chartered Accountant is required to certify the invoices about the co-relation and the n .....

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