TMI Blog2013 (12) TMI 1622X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund - GTA Service - Held that:- This ground is patently absurd and irrational - Notification No. 41/2007 which provides exemption through a refund mechanism clearly and unequivocally states that it is the exporter who can refund claim and not the service provider except in a situation where the exporter and the person discharging the tax liability is one and the same - rejection of refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-521/2010-Mum - Final Order Nos. A/914-917/2013-WZB/C-IV(SMB) - Dated:- 6-12-2013 - Shri P.R. Chandrasekharan, Member (T) Shri Rajiv Ravi, Advocate, for the Appellant. Shri D.D. Joshi, Supdt. (AR), for the Respondent. ORDER There are four appeals directed against Order-in-Appeal Nos. SB/85/Th-I/2010/1347, dated 12-7-2010, No. SB/93/Th-1/2010/1441, dated 20-7-2010, No. SB/90/T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax charged for the transportation from the factory to the port is admissible and in the absence of any brake up, the entire amount is liable to be rejected. Aggrieved of the same, the appellant is before me. 3. The ld. Counsel for the appellant submits that as regards the GTA service the issue has already been settled by this Tribunal in assessee s favour in the case of Vippy Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on specified taxable services used in the export of service by an exporter. However, the exemption is operationalized by means of refund mechanism and the person who can claim the exemption is the exporter. If therefore, follows that it is the exporter who is entitled for the refund and not the service provider who have rendered the services to the exporter. Therefore, the ground taken in the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h provides exemption through a refund mechanism clearly and unequivocally states that it is the exporter who can refund claim and not the service provider except in a situation where the exporter and the person discharging the tax liability is one and the same; therefore, the ground taken for rejection of refund claim is unsustainable in law. 6. In view of the above, I allow the appeals with co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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