Custom, Excise & Service Tax Tribunal
M/S. S.T.Cottext Export (P) Ltd vs Cce, Chandigarh on 20 January, 2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,DB Service Tax Stay Application No.ST/S/1218 & 1219/2011 in Service Tax Appeal No.ST/624/11 & ST/625/11 [Arising out of Order-in-Original No.55 & 57/ST/CHD-II/10 dated 27.12.2010 passed by the Commissioner, Central Excise Commissionerate, Chandigarh-II] M/s. S.T.Cottext Export (P) Ltd. Appellant Vs. CCE, Chandigarh Respondent
Present for the Appellant : None Present for the Respondent:Shri.K.P.Singh, SDR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr. Rakesh Kumar, Technical Member Date of Hearing/Decision: 20.1.2012 ORDER NO. _______________ DATED: _________ PER: D.N.PANDA None present for the appellant.
2. Ld. Representative for Revenue says that terminal charges incurred in connection with export does not come within the purview of port service. Therefore, appellate authority has rightly rejected the refund.
3. Heard Revenue.
4. The issue of coverage of port service is no more in resintegra, in view of Larger Bench decision in the case of Western Agencies Pvt. Ltd. vs. CCE, Chennai reported in 2011 (22) STR 305 (Tri-LB). Accordingly, we do not find any merit in the argument of Revenue. Dispensing requirement of pre-deposit, both appeals are allowed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER Anita