9911796707
TMI Blog2017 (3) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional Sales Tax authorities. As per the agreement for sale entered with buyers, the appellant has to provide international sanitary fittings in the apartments. They imported sanitary fittings vide Bill of Entry and paid 4% Additional Duty of Customs (SAD) on such goods amounting to Rs. 3,00,774/-. Thereafter they filed refund claim of SAD paid amounting to Rs. 1,95,625/- in terms of Notification No.102/2007-Cus. dt. 14/09/2007. The refund claim was rejected for the reason that the appellant did not produce the sale invoices and also that the appellant did not establish that they have not taken CENVAT credit on the said SAD. A show-cause notice was issued proposing to reject the refund claim and after due process of law, the origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccountant certifying that the Final accounts of correlation with the VAT payment and payment of 4% SAD. The list of sale agreements along with certified copies of payment of VAT challans under composite scheme were also submitted. The copies of the sale agreement and the Certificate confirming the sale of sanitary items to the customers were also furnished. The refund claim has been rejected for the reason that appellant has not produced the invoices to establish sale of the imported goods. Appellant has sold the sanitary fittings along with the apartment. The appellant is unable to produce the invoices for the reason that VAT is paid by appellant under the composite scheme. The second reason is that there is no endorsement on invoices decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides. The main objection raised by the Department is that there is no evidence for sale of the imported goods for the reason that the imported goods are fixed in the bathroom of the apartments sold by the appellant. That there being no invoice, the condition in Notification No.102/2007 is not fulfilled and therefore the refund cannot be allowed. Undisputedly the appellants are providing construction of residential buildings and thereby engaged in execution of works contract services. Under the State VAT law, the appellants are discharging their VAT liability under composite scheme by paying 5% of the agreement value as provided in Section 4(7)(d) of State VAT Act. Appellants have furnished copies of the agreement of sale of apartments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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