Document Fragment View

Matching Fragments

Appearance: 

Shri Rajesh Gupta, CA   	                          -  for the Appellant 

Shri M.S. Negi, DR                                       -  for the Respondent

      



Coram :	Honble Mr. Sahab Singh, Member (Technical)







Per Sahab Singh :

This appeal is filed by M/s Forace Polymers Pvt. Ltd. against the Order in Appeal No. 15-ST/MRT-I/2013 dated 22.03.2013.

2. Brief facts of the case that are that the appellants are engaged in the manufacture and export of PF Resin, FF Resin and Hardner and are also paying service tax. They filed the refund claim of Rs. 71,447/- on 25.09.2012 under provision of Notification No. 17/2009-ST dated 07.07.2009 along with documents/bills of providers of services used by them in connection with export goods. Under the Notification No. 17/2009-ST dated 07.07.2009 exemption is to be claimed by the exporter by way of refund of service tax paid on the specified services used for export of the said goods. This appeal is filed by the appellant against the rejection of refund of Rs. 14,825/- which relates to the transportation charges of the goods. This claim was rejected by the original authority on the ground that Rs. 14,825/- was paid by the service provider to the claimant under the category of Business Auxiliary Service and since the Service Tax on the transportation charges is not reflected in the invoice of the service provider, original authority has rejected their refund claim. Appellants filed an appeal before the Commissioner (Appeal), who vide the impugned order has rejected their appeal. Appellants preferred this appeal against the impugned order.