Custom, Excise & Service Tax Tribunal
M/S. Handy Waterbase India (P) Ltd vs Cce, Tirunelveli on 2 March, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/40719/2014
(Arising out of Order-in-Appeal No.260/2013 dated 21.12.2013 passed by the Commissioner of Central Excise (Appeals), Madurai)
M/s. Handy Waterbase India (P) Ltd. Appellant
Vs.
CCE, Tirunelveli Respondent
Appearance Shri S. Murugappan, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 02.03.2016 Final Order No. 40410 / 2016 Appellant submits that the services narrated in para 5.6 of the appeal order were availed to make export of goods and such services suffered service tax. Appellant took CENVAT credit thereof and not possible to be utilised. But that was denied by the adjudicating authority on the ground that the appellant was not entitled to the credit. Thus accumulated credit were not refunded. Departments plea was that the services availed were post-clearance and service tax paid does not entitle the appellant to the credit of service tax paid thereon.
2. The taxable services availed by the appellant were to occasion the exports. There appears nexus between export and the service so availed which cannot be ruled out by the authorities below. Once that is present, denial of the refund of the accumulated CENVAT credit to the exporter is unreasonable. Therefore, the appeal is allowed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2