TMI Blog2017 (7) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... d for refund under the said Notification and in absence of any ambiguity regarding interpretation of the said phrase contained in the Notification dated 06.10.2007, it cannot be said that the amending Notification dated 07.12.2008 will have the retrospective effect and should be applicable for the refund claims filed prior to 07.12.2008. Therefore, the refund claim filed for the period 01.10.2008 to 06.12.2008 will not merit consideration. Refund claim - THC Charges, bill of lading charges, original haulage charges, repo charges etc. - denial on the ground that these are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services not produced - Held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following grounds. a) Goods exported under claim for duty drawback, hence condition 1(e) of Notification No.41/2007-ST not satisfied. b) Refund claim in respect of services of THC Charges, bills of lading charges, origin haulage charges, repo charges are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services not produced. c) Proper invoice not submitted (debit notes not prescribed documents). d) Non submission of proof of payment of service tax on GTA services. e) Cleaning activity- Fumigation of export container accredition of service provider not produce. 3. The Ld. Consultant appearing for the appellant submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (Unit-I), Jodhpur. Final Order No. ST/A/51948/2016-Cu (DB) dated 25.05.2016 passed in the case of Srinath Gum Chemicals. Final Order No.ST/A/52070/16-Cu (DB) dated 01.06.2016 passed in the case of Jainsons (India) Industries. Final Order No.ST/A/53020-53021/2016-Cu (DB) dated 19.05.2016. passed in the case of Sun Art Exporters. 4. With regard to the issues concerning non-submission of documents, debit note are not prescribed documents and non-submission of proof of deposit of tax on the GTA Service, the Ld. Consultant submits that the said documents are available with the appellant and can be produced before the original authority for necessary verification. As regards cleaning activity, the ld. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion dated 07.12.2008 will have the retrospective effect and should be applicable for the refund claims filed prior to 07.12.2008. Therefore, the refund claim filed for the period 01.10.2008 to 06.12.2008 will not merit consideration. With regard to refund claim on THC Charges, bill of lading charges, original haulage charges, repo charges etc., it is an admitted fact on record that said services were used/ utilized by the appellant within the port of export for exportation of the goods. Thus, irrespective of the classification of service made by the service provider, the same should be considered as port service for the purpose of benefit of refund under Notification dated 06.10.2007. This Tribunal in the above cited decisions has extended ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
