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Dream Logistics Company (India) Pvt Ltd Versus Commissioner of Central Excise and Service Tax, Mangalore

2017 (10) TMI 709 - CESTAT BANGALORE

Refund claim - port services - rejection on the ground that the invoices issued by the Port and Inland Water Transport department, is in the name of CHA and not in the name of the appellant - Held that: - there is no dispute about the payment of service tax on port services and their receipt used by the exporter for export of iron ore fines - the appellant has produced on records, the debit notes issued by the CHA to the appellant and its co-relation with the service tax paid through invoice iss .....

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taes For the Appellant Shri Pakshi Rajan, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 22.12.2011 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the refund of cess component amounting to ₹ 3,97,017/- but rejected the refund of service tax paid on port services. 2. Briefly the facts of the present case are that the appellant are engaged in the export of iron ore fines and in logistics activi .....

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provided by Port and Inland Water Transport Department, Govt.of Karnataka was rejected on the ground that the invoices issued by them were in the name of CHA and not in the name of exporter. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who allowed the refund of education cess and SHE cess but upheld denial of refund of service tax on port services. Hence, the present appeal. 4. Heard both the parties and perused records. 5. Learned Counsel for the appell .....

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collecting the service tax on wharfage charges specifying the vessel for which port services was provided and the amount of service tax collected. He also submitted that the CHA in turn has issued debit notes for the same amount of service tax to the exporter specifying the challan number and date issued by the port for the service tax collected. Further, the appellants have endorsed on the said challans the details of the date of payment of service tax to the port, export invoice and shipping .....

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exporter for export of iron ore fines. He also submitted that the substantial benefit of refund of service tax paid on the input services used for export of goods cannot be denied on procedural grounds; and in support of his submission he relied upon the following decisions: Zapak Digital Entertainment Ltd Vs. CST, Mumbai II 2017 (49) STR 455 (T); Khemchand Handicrafts Vs. CCE, Jaipur 2016 (45) STR 66 (T); Chandra Engineers Vs. CCE, Delhi 2013 (30) STR 699 (T); Jain Grani Marmo (P) Ltd Vs. CCE, .....

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nion of India 2011 (273) ELT 3 (SC) followed and reiterated in the case of Union of India Vs. Hamdard (Waqf) Laboratories 2017 (51) STR 214. 6. On the other hand, the learned AR reiterated the findings of the impugned order and submitted that in the absence of documents, the learned Commissioner has rightly rejected the refund of service tax paid on port services. He further submitted that no co-relation was established between debit note issued by the CHA to the appellant and the service tax pa .....

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