Custom, Excise & Service Tax Tribunal
Delta Hardware vs Kanpur on 19 June, 2019
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
ALLAHABAD
REGIONAL BENCH - COURT No. I
Service Tax Appeal No.70744 of 2017-Single Member
(Arising out of Order-in-Appeal No.84/ST/APPL/KNP/2017 dated 07/04/2017
passed by Commissioner (Appeals) Customs, Central Excise & Service Tax,
Kanpur)
M/s Delta Hardware .....Appellant
(8, Basant Bagh, Hathras, U.P.)
VERSUS
Commissioner (Appeals) Central Excise
& Service Tax, Kanpur ....Respondent
(117/7, Sarvodaya Nagar, Kanpur) APPEARANCE:
Shri S. P. Ojha, Consultant for the Appellant Shri Shiv Pratap Singh, Authorised Representative for the Respondent CORAM:
HON'BLE SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) FINAL ORDER NO.- 71123 / 2019 Date of Hearing : 12 March, 2019 Date of Pronouncement : 19 June, 2019 PER: ARCHANA WADHWA After hearing both the sides duly represented by Shri S.P. Ojha learned consultant appearing for the appellant and Shri Shiv Pratap Singh learned A.R. appearing for the Revenue, I find that the appellant filed refund claim of Rs.63,741/- of service tax paid on specified taxable services used for the export of Hand Tools, Hardware, Brass Furniture Fitting etc. in terms of Notification No.41/2012-ST dated 29/06/2012. Out of the said refund claim the Original Adjudicating Authority sanctioned a part but rejected claim to the extent of Rs.25,681/-. Such Service Tax Appeal No.70744 of 2017-Single Member 2 rejection of the Original Adjudicating Authority stands upheld by Commissioner (Appeals) and hence the present appeal.
2. On going through the impugned order, I find that such rejection are primarily on hyper technical issue like the bills issued by the Bank not containing the export invoices shipping bills number etc; correct shipping bills not mentioned in the invoices; the C.A. certificate not produced by the appellant and testing of export having not been taken place in the factory premises etc. All the grounds adopted by the Revenue are procedural and technical grounds and there is no dispute about the export of the goods and the availment of the services, which stands utilized for such export of the goods. Refund of the service tax paid on such services is a beneficial piece of legislation and should be constituted liberally. Denial of the credit on these hyper technical grounds cannot be upheld.
3. Otherwise also, I find that the Revenue has not objected to availment of the credit and the objection only stands raised by them at the time of deciding the refund of the said credit. As per settled law once credit has been allowed to be availed, the same is required to be refunded to the exporter. As such, I find no reasons to uphold the impugned order. The same is set aside and appeal is allowed with consequential relief to the appellant.
(Order pronounced in open court on - 19/06/2019) Sd/-
(Archana Wadhwa) Member (Judicial) Lks