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M/s Galaxy Exports (Trading) , M/s Galaxy Exports (100% EOU) Versus CCE, Jaipur

2016 (11) TMI 704 - CESTAT NEW DELHI

Denial of refund of service tax - terminal handling charges - export of goods - N/N. 41/2007-ST - whether the denial of refund on the ground that no evidence of payment of service tax by the service provider to the Government is justifiable? - Held that: - the appellant s eligibility to refund under Notification No. 41/2007-ST for service tax paid towards terminal handling charges availed during the course of exports, inside the port area, has been settled by various decisions of the Tribunal an .....

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r the Respondent ORDER Per B. Ravichandran All these six appeals deal with the same issue of denial of refund of service tax paid on terminal handling charges during the course of export of goods by the appellant. The appellant submitted that the services were availed for export of their goods inside the port and they have discharged the service tax to the service provider. The denial of refund on the ground that no evidence of payment of service tax by the service provider to the Government is .....

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charges availed during the course of exports, inside the port area, has been settled by various decisions of the Tribunal and High Courts. A reference can be made to the decisions cited above. The findings of the Tribunal in M/s Shivam Exports is relevant which is reproduced as under: 4. We have considered the contentions of both the sides. Perusal of Notification No. 41/2007-ST reveals that it is an exemption notification operationalised by way of refund and therefore, the onus is on the export .....

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gment of CESTAT in the case of Rajasthan Textile Mills (supra) cited by the ld. DR has been duly considered by CESTAT judgment in the case of SRF Ltd. (supra). As regards, the transport charges, the High Court of Gujarat in the case of Adani Enterprises Ltd. (supra) observed that there is no dispute as to export of goods and services were received in relation to export of goods and procedural aspect cannot be reason for rejecting refund claim. As regards the so called improper invoices it was he .....

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