Custom, Excise & Service Tax Tribunal
M/S. Steel Strips Wheels Ltd vs Cce, Chandigarh-Ii on 2 July, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Date of Hearing/Decision:02.07.2012
Service Tax Appeal No.ST/1795/2011 -SM
[Arising out of Order-in-Appeal No.143/ST/APPL/CHD-II/2011 dated 08.09.2011 passed by the Commissioner, Central Excise Chandigarh-II
M/s. Steel Strips Wheels Ltd. Appellant
Vs.
CCE, Chandigarh-II Respondent
Present for the Appellant :Shri.Hrishikesh Jha, Advocate Present for the Respondent :Shri.Bharat Bhushan, SDR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER ORDER NO. _______________ DATED:02.07.2012 PER: D.N.PANDA The appellant being unsuccessful before first appellate authority came to Tribunal challenging that terminal handling charges, port service and CHA services although admissible to grant cenvat credit to the appellant, that was denied. Submission of Shri Hrishikesh Jha, ld. Counsel is that port services and terminal handling charges being inter connected with each other for the purpose of export, the service tax paid thereon shall be admissible to be set-off against duty/tax liability. So far as availing of CHA service is concerned, his submission is because there was variation in the name of CHA in the bills issued, Revenue denied set-off of service tax paid on such services.
2. On the other hand ld. DR says that when there is no proper evidence, the appellant shall not get the benefit of cenvat credit for which that shall not resulted in refund to the appellant.
3. Heard both sides and perused record.
4. Tribunal has taken a view that port services and handling service charges are incurred in the course of export and shall be eligible for cenvat credit benefit under law. This decision has been taken following the Larger Bench decision in the case of Western Agencies reported in 22 STR 305. Therefore, the appellant shall get relief in respect of these 2 services availed and refund shall be admissible. So far as CHA service is concerned, once the appellant has not come out with clean hands evidencing the relation of service provider and service recipient, Revenue is correct to deny refund on this count. Therefore, appeal on this ground is dismissed and accordingly appeal is partly allowed [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita ??
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