Custom, Excise & Service Tax Tribunal
C.C.E. Jaipur I vs 327-Dkv-St-Jpr-I-2010 Dated ... on 19 September, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI PRINCIPAL BENCH, COURT NO. IV For approval and signature: Hon'ble Ms. Archana Wadhwa, Member (Judicial) 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Sl. No. Application/ Appeal No. Appellant Respondent
Order-In- Appeal No. 1 ST/48/2011 RAJASTHAN TEXTILE MILLS, C.C.E. JAIPUR I 327-DKV-ST-JPR-I-2010 dated 28.09.2010 by CCE Jaipur 2 ST/62/2011 JAINSONS (INDIA) IDUSTRIES, C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 3 ST/63/2011 FATEH GRANITES LTD., C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 4 ST/64/2011 LALJI HANDICRAFTS C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 5 ST/69/2011 SUN ART EXPORTERS (100% EOU) C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 6 ST/70/2011 SHRINATH GUM & CHEMICALS, C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 7 ST/71/2011 SATYAM ENTERPRISES (UNIT-II) C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 8 ST/105/2011 AZTEC SHIVA HANDICRAFTS & ARTS PVT. LTD.
C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 9 ST/106/2011 JOHARI DIGITAL HEALTHCARE LTD.
C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 10 ST/107/2011 SHEKHAWATI ART EXPORTS (UNIT-III) C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 11 ST/108/2011 SHEKHAWATI ART EXPORTS (UNIT-IV) C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 12 ST/109/2011 BHATI & CO.
C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur 13 ST/111/2011 JYOT OVERSEAS PVT. LTD.
C.C.E. JAIPUR II 364-389-CB-ST-JPR-II-2010 dated 26.10.2010 by CCE Jaipur Appearance:
Shri O.P. Aggarwal, CA & Shri Rinki Arora, Advocate for the Applicants Shri R.K. Mishra & Shri H.C. Saini, DR for the Respondent CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial) Date of Hearing: 19.09.2016 FINAL ORDER NO. 53679-53691/2016-ST(SM) Per Archana Wadhwa:
All the appeals are being disposed of by a common order as the issue involved in all of them relates to refund of service tax paid on various services utilized for export purposes. Such refund claim is admissible to the assessee in terms of notification number 41/2007-ST dated 06.10.2007.
2. The refund claim pertains to THC charges, bill of loading charges, origin haulage charges, repo charges, CHA services and transportation of empty containers from port to factory charges, which stand rejected on the ground that the same do not fall under the category of port services and in as much as only port services are specified in the notification the assessee would not be entitled to refund claim.
3. I find that the issue stands decided by various decisions of the Tribunal as detailed below:
1. SRF Ltd. vs. CCE, Jaipur I [2015 (40) STR 980 (Tri-Del)];
2. M/s. Shivam Exports, M/s. Mecshot Blasting Equipment Pvt. Ltd. vs. CCE, Jaipur [2016-TIOL-376-CESTAT-DEL];
3. M/s. Suncity Art Exporters and others [2014-TIOL-2319-CESTAT-DEL)];
4. Vippy Industries Ltd. vs. CCE Indore [2013 (30) STR 238 (Tri-Del)];
5. Faizan Shoes Pvt Ltd vs CST, Chennai [2014 (34) STR 205 (Tri-Chennai)];
6. CCE, Surat vs. ABG Shipyard Ltd. [2011 (24) STR 620 (Tri-Ahmd)];
7. Sunita Hydrocolloids Pvt Ltd. & Ors. Vide Final Order No. ST/A/52751-52753/2016-CU(DB) dated 28.06.2016;
8. Satyam Enterprises (Unit I), Jodhpur vide Final Order No. ST/A/52765/16-CU(DB) dated 03.06.2016;
9. Shrinath Gum & Chemicals vide Final Order No. ST/A/51948/2016-CU(DB) dated 25.05.2016
10. Jainson (India) Industries vide Final Order No. ST/A/52070/16-CU(DB) dated 01.06.2016.
4. In as much as the issue stands decided, I hold that the assessee would be entitled to the refund of service tax paid on the said services.
5. In some of the cases the refund stands denied on the ground that the appellant have not submitted proper invoices and have only produced debit notes. In this case I find that the said issue is also covered by the earlier decision of the Tribunal referred in the proceeding paragraphs laying down that the said debit notes would be admissible documents for the purpose of refund.
6. The refund part also stands denied on the ground that no proof of the payment of the same by the service provider to the Revenue stands produced. The above decisions are also taken this contention of the Revenue into consideration and have not agreed upon with the same.
7. In some of the cases refund is being sought on cleaning activities as well as on technical inspection and certification services which the appellant is not pressing. In the case of Shrinath Gum & Chemicals, a small part of the demand to the extent of Rs.8,683/- is also not being contested in as much as the same belongs to third party export.
8. In view of the foregoing the impugned orders are being set aside and all the appeals are being remanded for grant of refund, wherever held admissible. All the appeals are being disposed of in the above manner.
[Dictated and Pronounced in the open Court] (Archana Wadhwa) Member (Judicial) Bhanu 4 ST/1693/2010