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2016 (6) TMI 1013 - CESTAT CHANDIGARH

2016 (6) TMI 1013 - CESTAT CHANDIGARH - TMI - Refund claim on the services, namely, CHA service and courier service - failure to fulfill the conditions prescribed in the Notification No. 17/2009-ST dated 7.7.2009 - Held that:- As the appellant has been able to establish correlation between the service providerís invoice and exporter from the invoices and shipping bills, in that circumstance, the appellant is entitled for refund claim in respect of CHA service. - Regarding courier service, th .....

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Present for the Respondent : Shri M. R. Sharma, AR ORDER The appellant is in appeal against the impugned order rejecting refund claim on the services, namely, CHA service and courier service under Notification No. 17/2009-ST dated 7.7.2009 on the ground that the appellant has failed to comply with the condition of notification. 2. Learned Counsel for the appellant submits that both services have been availed by the appellant in the course of their business of export of syringes and they are hav .....

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he export consignment, as per Shipping Bill and the service provided in this regard are verifiable and co-relatable on the face of document in form of Shipping Bill number, Invoice Number, Container Number etc. In that circumstance, the appellant is entitled to refund claim. 3. For courier service, it is her submission that courier service has been availed by the appellant from the courier agency who has issued the invoices and merely the courier agency has not mentioned IEC code number of the e .....

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ed by the appellant therefore, they are not entitled to refund claim. 5. Heard the parties and considered the submissions. 6. The refund claim to the appellant has been denied in terms of Notification No. 17/2009-ST dated 7.7.2009 on the following services : (a) CHA Service (b) Courier Service 7. For CHA service, the refund claim on CHA service has been denied on the premise that the name of CHA in the shipp8ing bills is different as compared to actual service provider and correlation between th .....

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Number etc. and as such, the ground on which such refund is denied, does not appear to be proper. As regards Shipping Bill showing name of different CHA as compared to the actual service provider, it is a practice in vogue to seek services by way of outsourcing by certain shipping lines/CHAs/freight forwarders to arrange for export of consignments for the exporters. In fact, similar situation was examined in the case of ADF Foods (supra) and refund was granted. As such, refund in respect of CHA .....

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ason for denial of refund is that the courier agency has not mentioned IEC code number of the exporter on the invoices. The said issue was dealt with in the case of Amar International (supra) wherein it has been observed as under: 3. I have considered the submissions. As far as the refund of service tax paid on port service is concerned, objection is that the invoices are from M/s. Fourstar Enterprises who is a Customs House Agent and is not authorized to provide the terminal operator servi .....

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have been carried out at the instances of CHA perhaps by some other service provider/authority and under the circumstances it will not be appropriate to deny the refund of the service tax paid on the port service, just because invoices are of CHA who is not authorized to provide port service. In respect of the courier service, I find the objection is only that in the invoices issued by the courier agency service, export invoice number & IEC code of the appellant are not mentioned. There is .....

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