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M/s. Khemchand Handicrafts, M/s. Bhansali International And M/s. Saraswati Art Palace International Ltd. Versus CCE, Jaipur

2016 (4) TMI 452 - CESTAT NEW DELHI

Rejection of refund claim - in terms of Notification No.41/2007-ST dated 6.10.2007, as amended by Notification no.42/2007-ST - Port services, GTA services and CHA services - Export of goods - Held that:- by relying on the earlier decisions of High Court and Tribunal, these services are essentially covered under the 'Port Services' and are eligible for refund under the said notification. Regarding documents required for considered refund in respect of GTA Services. The Tribunal also examined admi .....

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ical testing, it is found that the appellants have not fulfilled the required conditions as mentioned in the notification. The conditions stipulate the existence of written agreement and the accreditation of the service provider in respect of the cleaning services, and in respect of the technical testing, the requirements are written agreement and the invoice to contain the details of export goods. Also it is found that while agreement can be inferred in terms of the transaction also, the condit .....

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71-51073/2016 - Dated:- 18-3-2016 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri O.P. Agarwal, C.A. For the Respondent : Shri Ranjan Khanna, AR ORDER PER B. RAVICHANDRAN: These three appeals are on a similar issue and so are taken up for disposal together. 2. The appellants are engaged in export of goods and filed refund claims in terms of Notification No.41/2007-ST dated 6.10.2007, as amended by Notification no.42/2007-ST. The Ori .....

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on which service tax has been paid, like terminal handling charges, documentation charges, bill of lading charges, etc. are not covered under the category of port services as they are neither provided by the port nor by the persons authorized by the port authorities. Further, the service tax paid by the provider of service was not remitted under that category. It is the case of the appellant that all these services are availed by them in connection with the export of their goods during the expo .....

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red details are available in debit notes and as such, they are rightly eligible for refund. (d ) The service tax paid on cleaning activity stands rejected on the ground that the conditions mentioned for availing refund of such services have not been fulfilled. Ld. Counsel submits that the specialized cleaning is mandatory for exporting their goods and the procedure of written agreement should not be insisted upon. (e) The rejection of service tax paid on courier charges is on the ground that the .....

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re fulfilled. 5. Ld. AR while supporting the findings in the impugned order submitted that the various services on which the service tax has been paid by the appellant and which are sought to be categorized under the port services are not eligible for refund as there is no evidence as to the provider of service has actually provided the services under the said category. There is no evidence also to link these services to the specific exports made by the appellant. Similarly regarding GTA service .....

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the appellants under the category of Port Services , we find the similar matter has been the subject matter of decision in various cases by the Tribunal and the Hon ble Gujarat High Court. In recent decision vide Final Order No.53916-53918/2015-ST (DB) dated 26.11.2015, the Tribunal examined the eligibility of similar set of services for refund under the same notification. Relying on the earlier decisions, the Tribunal held that these services are essentially covered under the Port Services a .....

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