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M/s Imcola Export Ltd. Versus Commissioner of Service Tax, Chennai

2016 (3) TMI 106 - CESTAT CHENNAI

Refund of service tax on exempted services covered by Notification No.41/2007-ST - Denied as paid prior to export - Held that: As per law if refund is not given in one quarter that shall be given in the next quarter. Therefore, embargo by the procedu .....

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ort. Furthermore, grant of refund is object of the notification but exemption is nomenclature. Therefore, denial of refund is contrary to law for the reason that taxes are not to be exported but only goods are to be exported. So, if the refund is den .....

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ember (J) For the Appellant : Ms. Karthika Prasad, Adv For the Respondent : Mr. B. Balamurugan, AC (AR) ORDER Per D N Panda Learned counsel says that only on the ground that the exempted services covered by Notification No.41/2007-ST, dated 96.10.200 .....

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to-day activity of the appellant there cannot be one-to-one relationship to be established between the services availed and export made. Therefore, denial of refund of service tax paid on the impugned exempted services is unreasonable. 2. On the othe .....

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credit. 3. Heard both sides and perused the records. 4. The notification in question exempts the services. The very core of the notification being exemption, denying the refund by technicality shall be contrary to the spirit thereof resulting in disc .....

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