Custom, Excise & Service Tax Tribunal
M/S. Jain Grani Marmo Pvt. Ltd vs Cce, Jaipur-Ii on 8 November, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI-110066
BENCH-SM
COURT III
Service Tax Appeal No.ST/116/2011-CU [SM]
[Arising out of Order-in-Appeal No.407 (CB) ST/JPR-II/2010 dated 11.10.2010 passed by the Commissioner (Appeals), Central Excise, Jaipur]
For approval and signature:
HONBLE MR. S.K. MOHANTY, 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?
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?
4
Whether Order is to be circulated to the Departmental authorities?
M/s. Jain Grani Marmo Pvt. Ltd. Appellant
Vs.
CCE, Jaipur-II Respondent
Present for the Appellant : Shri. Kumar Vikram, Advocate Present for the Respondent: Shri.H.C. Saini, A.R. Coram: HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) Date of Hearing/Decision: 08/11/2016 FINAL ORDER NO. _55846/2016___ PER: S.K. MOHANTY
Denial of refund claim filed under Notification No.41/07-ST dated 06.10.2007 on the services namely, Handling Charges, Terminal Handling Charges, Ground Rent, weighment Charges, Wharfage Charges, Certification Charges and Stuffing Charges, Transport of Goods by Rail Service, Customs House Agent Service, Inspection and Certification Agency Service etc. is the subject matter of appeal before the Tribunal.
2. Heard the ld. Counsel for both sides.
3. I find that the co-ordinate Bench of this Tribunal in the case of SRF Ltd. vs. CCE, Jaipur-I reported in 2015 (40) S.T.R. 980 (Tri. Del.), Shivam Exports vs. CCE, Jaipur reported in 2016- TIOL- 376 CESTAT-Del., CCE, C & ST, Visakhapatnam vs. R.A.K. Ceramics India Pvt. Ltd. reported in 2013 (30) S.T.R. 609 (Tri. Bang.), CCE, Madurai vs. Tata Coffee Ltd. reported in 2011 (21) S.T.R. 546 (Tri.-Chennai) & Vippy Industries Ltd. vs. CCE & ST., Indore reported in 2013 (32) S.T.R. 213 (Tri. - Del.) has held that the Service Tax paid on the disputed services merits consideration for refund in terms of the Notification dated 06.10.2007. Thus, in view of the above decision, the appellant should be eligible for refund of service tax in respect of the disputed services, excepting the service, namely Inspection and Certificate Agency Service for the reason that no written agreement entered into between the appellant and the overseas buyer was produced either before the lower authorities or before the Tribunal.
4. In view of the above, the impugned order is set aside and the appeal is allowed in favour of the appellant excepting the Inspection and Certificate Agency Service.
5. The appeal is disposed of in above terms.
[Dictated and pronounced in the Open Court] (S.K. MOHANTY) MEMBER (JUDICIAL) Anita 0 3