TMI Blog2023 (6) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... , ROHTAK/GURGAON [ 2017 (3) TMI 1512 - CESTAT CHANDIGARH ], where it was held that if the invoice of the commission agent is on record, in that circumstance, the appellants have complied with condition of the notification and the appellant is entitled for availing the refund - refund allowed. Rejection of refund in relation to the claim for Service Tax paid on Services of Inland Transportation - HELD THAT:- This issue has also been considered by the Tribunal in the case of M/S. CAP SEAL (INDORE) PVT. LTD. VERSUS CCE, INDORE [ 2016 (12) TMI 1132 - CESTAT NEW DELHI ] wherein the Tribunal has specifically held that the service tax paid on transportation of empty container from port to factory is admissible as refund - refund a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 to 30.06.2008, the appellant exported the processed Fabric and availed various services in relation to such exports. As per Notification No. 41/2007 dated 06.10.2007, the exporter can claim refund of the service tax paid on the services specified therein, availed for export of goods. Accordingly, the appellant applied for the refund of service tax amounting to Rs. 1,77,068/- for the quarter ending June 2008. The Revenue instead of sanctioning the refund claim, issued the show cause notice dated 27.03.2009 proposing to deny the refund. Consequent to the order-in-original dated 22.02.2010 and order-in-appeal dated 15.03.2011, the refund amounting to Rs. 1,26,820/- out of total claim of Rs. 1,77,068/- is in dispute. 3. Heard both the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that any other documents which means if the appellant provides the copy of the invoice, for the commission paid, the same will serve the condition of the notification. Therefore, if the invoice of the commission agent is on record, in that circumstance, the appellants have complied with condition of the notification and the appellant is entitled for availing the refund. (ii) The second ground for rejecting the refund is in relation to the claim for Service Tax paid on Services of Inland Transportation. In this regard also, the Ld. Counsel submitted that Notification provides for refund of Service Tax paid on the Services utilized for the export of goods. He further submitted that it is not disputed by the Revenue that such services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Services such as CHA/Port Services. To counter this objection, the Ld. Counsel for the appellant submitted that as per CBEC s Circular No. 112/6/2009-ST dated 12.03.2009, the service provider providing various services to the exporter, but has registration under one service, the refund cannot be denied on this ground and the discrepancy on the part of service provider has to be dealt separately with the service provider only. He further submitted that there is no dispute with regard to availing the services for the purpose of export as well as payment of Service Tax thereon. It is only that the service provider was not registered under CHA/Port Service. He also submitted that the Registration under a particular service is not n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services such as CHA/Port Services, this issue has also been considered by the Hon ble Rajasthan High Court in the case of Union of India Vs. Arihant Tiles and Marbles Pvt. Ltd. cited (supra) wherein it has been held that the Registration under a particular service is not necessary for the purpose of exemption under Notification No. 41/2007. The relevant paras of the judgement are reproduced as under:- 3. The order dated 7-7-2010 was challenged before the CESTAT by the respondent assessee on various grounds but the Learned CESTAT while considering the Notification No. 41/2007 gave finding that it is an admitted fact of the record that the services towards terminal and other handling services were availed by the assessee within the por ..... X X X X Extracts X X X X X X X X Extracts X X X X
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