TMI Blog2017 (7) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... at: - the service tax was collected by the bank for realization of export proceeds and vouchers were issued by the bank. Therefore, there is no dispute about export of goods and charges collected by the bank for realization of export proceeds. Thus, refund claim is not deniable for the procedural lapses, if any and the same should be allowed. Refund claim - cleaning services - technical testing and analysis services - Held that: - since the appellant is not pressing for refund on this ground, the same is rejected. Refund allowed - appeal allowed - decided in favor of appellant. - ST/750/2010 & ST/767/2010, ST/768-769/2010, ST/774-777/2010 & ST/1791-1792/2010 - A/61348-61357/2017-SM[BR] - Dated:- 14-7-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. O.P. Aggarwal, AR- for the appellant Shri. A.K. Saini, Shri. Tarun Kumar, AR- for the respondent ORDER Per: Ashok Jindal The appellants filed refund claims under Notification No.41/2007-ST dated 10.06.2007 for the period December, 2007 on 20.03.2008. The refund claims were rejected on the ground that during the relevant period, the refund claims were required to file within two months from the expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We also find strong force in the submissions made by learned Counsel for the respondent that this Bench in the case of Raymond Ltd. (Supra) has held as under:- 5. I have carefully considered the submissions made by both the sides. In the present case the refund claim pertains to the quarter October-December, 2008. The appellant have filed the refund claims on 30.07.2009 for the refund under Notification 41/2007-ST. The said Notification was amended vide Notification no.17/2009 dated 07.07.2009 so as to allow filing of the refund claim within a period of one year from the date of export of the goods. Inasmuch as the appellant filed the refund claims in July, 2009 for the quarter ending October-December, 2008, the refund claims are within a period of one year from the date of export of the goods. Therefore, the appellant would be eligible for the benefit of refund under the aforesaid Notification subject to satisfaction of other conditions stipulated in the Notification. 5.1 The Hon'ble High court of Bombay, which is the jurisdictional High Court, in the case of Uttam Steel Ltd. (Supra) has held that when procedure and practice are amended they have to be amended r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled refund claims under Notification No.41/2007 dated 10.06.2007. The refund claims were rejected by the authorities below on the ground that the service provider were not authorised by the port authorities, therefore, the services received by the appellants are not entitled for refund claim as port services. The refund claims were also sought to be rejected on the ground that the clearing and forwarding services and CHA Services were not included in the Notification 41/2007 ibid for entitlement of refund claim. The refund claims were also denied on the courier services on the ground that the conditions of the Notification were not satisfied. 8. The Ld. Consultant appeared on behalf of the appellant submits that the denial of refund claim on the ground that the service providers were not authorised by the port authorities, therefore, they are not entitled for the services received at port has been discussed by this Tribunal in the case of M/s SRF Ltd. reported in - 2015-TIOL-2241-CESTAT-DEL. 9. He further submits that the refund claim on account of clearing and forwarding services have been rejected on that ground that the same has not been included in the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o produce documents in accordance with Section 65(105) (zn) as there is no procedure of issuing permission letters or authorization to such service providers. The board in its circular dated 12.03.2009 has clarified that granting refund does not require the verification of registration of service provider and refund can be granted if otherwise in order. The implication of these two clarifications read together, along with the amendment brought forth in the definition of port services, in our view, is that the exporter should not be unduly burdened with a condition to establish that the service provider was registered under port services. The learned counsel for appellant ahs placed reliance on the judgment in Commissioner Vs. Adani Enterprises ltd. 2014 (34) STR 741 (Guj.) wherein the Hon'ble High Court has considered the very same issue and held in favour of the assessee. The said decision squarely covers the issue in the present case the facts being similar. Revenue placed reliance on the decision rendered by CESTAT in Rajasthan Textile Mills Vs. Commissioner of Central Excise, Jaipur reported in 2015 (37) STR 410 (Tri.Del) reported in 2014-TIOL-1544-CESTAT-Del. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he claims, the requirement of the notification has been satisfied and the service taxes paid in respect of GTA services used for transport of the impugned goods for export from the place of removal to the port have become refundable. Considering the fact that this issue has no more res-integra, therefore, I hold that the appellants are entitled for refund claim on CHA Services under Notification No. 41/2007. C. With regard to denial of refund claim on Courier Services: I find that the said issue dealt by this Tribunal in the case of Krishna International Exim (Supra) wherein this Tribunal observed as under: 5. For rejection of refund of service tax paid on courier services (para 2-e) on the grounds that IEC number and export invoice number not mentioned on the invoice issued by courier agency, the ld. Consultant would submit that both the information are available on record and refund has been allowed by the Tribunal vide Final order No.ST/A/51071-51073/2016-Cu(DB) dated 1.03.2016. He also submits that without IEC No. export could not have taken place. Export invoice number is very much available. Therefore, he prays for allowing the refunds on this count. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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