Custom, Excise & Service Tax Tribunal
M/S. Suri Shoes Pvt. Ltd vs C.C.E.&S.T., Kanpur on 25 February, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 25.02.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No. ST/3771/2012 -ST[SM]
[Arising out of Order-in-Appeal No.26-ST/APPL/KNP/2012, dated 30.08.2012, passed by C.C.E.(Appeals), Kanpur]
M/s. Suri Shoes Pvt. Ltd. Appellants
Vs.
C.C.E.&S.T., Kanpur Respondent
Appearance Ms. Mannob, Advocate - for the appellants Shri BB Sharma, DR - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.50772/2014, dated 25.02.2014 Per Honble Mrs. Archana Wadhwa :
The issue involved in the present appeal is refund of service tax, in terms of Notification No.17/2009-ST, dated 07.07.2009, paid on the services of Custom House Agent and Goods Transport Agency, filed by the appellants.
2. The said refund claim stands denied on some procedural and technical grounds like appearance of names and other CHA in the invoices. The Ld. Advocate appearing for the appellants submits that their CHA further availed the services of another CHA and in as much as all the documents are inter-connected, co-relation may be established and the matter be remanded to the original adjudicating authority. The Ld. Departmental Representative appearing for the Revenue have no objections.
3. Accordingly, I set aside the impugned order and remand the matter to the original adjudicating authority for verification of the appellants claim. Needless to say that the appellants would be given an opportunity to put-forth their case.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-