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2016 (8) TMI 1028 - CESTAT NEW DELHI

2016 (8) TMI 1028 - CESTAT NEW DELHI - 2016 (45) S.T.R. 430 (Tri. - Del.) - Refund 100% EOU manufacture and export of marble and granite slabs Notification No.41/07-ST dated 06.10.2007 port service Held that: - the CBEC vide Circular dated 26.02.2010 has interalia clarified that irrespective of the clarification of service provided by the service provider, if the same relates to the services provided in the port, the same shall be considered for benefit of refund in terms of the Notifi .....

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co-relation between the goods removed from the factory to the port of export. Thus, even if, some of the condition of the Notification have not been complied with, such condition should be considered as procedural, for which the substantive right of the appellant to claim the benefit of refund as an exporter should not be disallowed refund available. - Appeal allowed decided in favor of appellant. - Service Tax Appeal No.ST/8/2010-ST [DB] - Final Order No. 52909/2016 - Dated:- 6-5-201 .....

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the refund application under Notification No.41/07-ST dated 06.10.2007 in respect of the goods exported during the period from April to June, 2008. The refund application with regard to the taxable service, namely, port service, CHA service and GTA service were sought to be denied on the ground that the condition of the Notification read with Circular issued by the CBEC have not been complied with by the appellant. The Adjudication order passed in this regard culminated in the impugned order, up .....

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the services provided by the service provider are falling under the category of Business Auxiliary Service, but since the said service has been provided within the port area, should confirm to the port service for the purpose of availment of benefit contained in the Notification dated 06.10.2007. To support his stand that credit on the port service is available to the appellant, the Id. Advocate has referred to the Circular dated 26.02.2010 issued by the CBEC, clarifying that all services provid .....

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rom the factory to the port of export. Thus, the condition enumerated in the Notification read with the circular has been duly complied with for the purpose of refund of service tax paid there on. To support his stand that the benefit of refund in terms of Notification 41/2007 dated 06.10.2007 is available to the appellant, the Id. Advocate has relied on the judgment of Hon'ble Gujarat High Court in the case of Commissioner vs. Adani Enterprises reported in 2014 (35) S.T.R. 741 (Guj.) and al .....

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oth sides and perused the records. 6. The Central Government in exercise of the powers conferred under sub-section (1) of Section 93 of the Finance Act, 1994 have issued the Notification No. 41/2007-ST dated 06.10.2007, providing for refund of service tax paid on the taxable services used for exportation of the goods. With regard to the port service, the CBEC vide Circular dated 26.02.2010 has interalia clarified that irrespective of the clarification of service provided by the service provider, .....

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