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TMI Blog2023 (5) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... was noticed that the appellant has availed input service credit attributable to the service tax paid to various CHA services in relation to their exports. The Notification No. 41/2007-ST dated 06-10-2007 provides exemption from service tax on specified services, including CHA services by way of applying for refund of the service tax paid by exporter provided no CENVAT credit on the service tax paid is availed. It was noticed by the department that the appellant, instead of applying for refund of the service tax paid on CHA service tax had availed CENVAT credit of the same which was not eligible. Show cause notice was issued to the appellant to recover the wrongly availed CENVAT credit along with interest and also for imposing penalties. Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified taxable services used therein In exercise of the powers conferred by sub-section (1) 93 of the Finance Act, 1994 (32 of 1994) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 40/2007-Service Tax, dated the 17th September, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 601(E) dated the 17th September, 2007, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in column (3) of the Schedule (hereinafter referred to as specified services) received by an expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in the case of Monarch Catalyst Pvt. Ltd (Supra). The relevant paragraph reads as under: "8. It is pertinent to mention that in para 15 of the order-in-original, the adjudicating authority has specifically held that the services of commission agent abroad is input services as the commission agent procured the orders for the appellant and thereafter the appellant manufactured the goods. For holding the services of commission agent abroad as input services, the adjudicating authority relied upon the decisions cited above and while reversing the findings, the Commissioner (Appeals) did not give any reasons as to why the decisions cited by the appellant are not applicable in the facts and circumstances of the present case. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, we are of the considered opinion that the appellant is entitled to avail Cenvat credit in respect of commission paid to the commission agent based abroad and the impugned order is liable to be set aside and we allow the appeal by setting aside the impugned order with consequential relief, if any." (Emphasis supplied) 8. The very same issue was decided by the Tribunal in the case of Save Industry (Supra) also. From the above discussions, after appreciating the facts and following the decision of the Tribunal, we are of the considered opinion that the demand cannot sustain. The impugned order is set aside. The appeals are allowed with consequential relief, if any, as per law. (Order Pronounced in the open court on 28.04.2023) X X X X Extracts X X X X X X X X Extracts X X X X
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