Custom, Excise & Service Tax Tribunal
Itc Ltd vs Commissioner Of Customs, Central ... on 12 December, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 27107 / 2013 Application(s) Involved: ST/Stay/2365/2012 in ST/3266/2012-DB Appeal(s) Involved: ST/3266/2012-DB [Arising out of Order-in-Appeal 57/2012 (G) ST dated 24/08/2012 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Guntur] ITC LTD ILTD DIVISION, GRAND TRUNK ROAD, GUNTUR 522 004 Appellant(s) Versus Commissioner of Customs, Central Excise and Service Tax - GUNTUR P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, ANDHRA PRADESH-520004 Respondent(s)
Appearance:
Mr. N. Anand, Adv # 152, RACE COURSE ROAD,BANGALORE BANGALORE KARNATAKA 560001 For the Appellant None For the Respondent CORAM:
HON'BLE SHRI P.K.DAS, JUDICIAL MEMBER HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER Date of Hearing: 12/12/2013 Date of Decision: 12/12/2013 Order Per : P.K.DAS After hearing the matter at length, we find that the appeal may be taken up for disposal at the stay stage. Accordingly after disposing the stay application we take up the appeal for hearing.
2. After hearing both sides, and on perusal of the records, we find that the appellant has exported un-manufactured tobacco and received the services of a commission agent abroad. Tax was demanded under the category of business auxiliary services under Section 66A of the Finance Act 1994. The appellant is claiming the benefit of exemption Notification No. 18/2009-ST dated 7.7.2009. One of the conditions of the said notification is that the exemption shall be limited to 1% of the FOB value of export goods for which the said service has been used. The appellant has to produce the EXV-II. The Commissioner (Appeals) has held that appellants have not produced EXV-II before him. They have also not produced any documents with regard to the eligibility under Notification No. 18/2009-ST. Learned advocate drew the attention of the Bench to EXV-II in the paper book and other documents.
2. Learned Authorized Representative for the Revenue submits that appellants have also not produced other documents.
3. In our considered view, the appellant should be given an opportunity to produce the documents before the original adjudicating authority for verification in the interest of justice. Accordingly, we set aside the impugned order and remand the matter to the original adjudicating authority to decide the issue afresh after considering the documents. Applicants are directed to produce all the documents within a period of two months from the date of receipt of this order to the adjudicating authority. Needless to say that the adjudicating authority shall give a proper opportunity of hearing to the appellants before taking a decision. Appeal allowed by way of remand. Stay application disposed of.
(Order dictated and pronounced in open court) B.S.V.MURTHY TECHNICAL MEMBER P.K.DAS JUDICIAL MEMBER Pnr...
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