SHIVA UTENSILS INDUSTRIES PVT. LTD. Vs. C.C.E., NEW DELHI
LAWS(CE)-2015-7-55
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 05,2015

Shiva Utensils Industries Pvt. Ltd. Appellant
VERSUS
C.C.E., New Delhi Respondents




JUDGEMENT

ASHOK JINDAL, J. - (1.)THE appellant are in appeals against the impugned order rejecting the refund claims filed by them under Notification No. dt. 7.7.2009.
(2.)The facts of the case are that the appellants are manufacturer of steel utensils and exporter of the same. The appellants filed certain refund claims under Notification No. dt. 7.7.2009 for the service tax paid in respect of specified services received and used for the export of their final products from their factory. The said refund claims were examined on the basis of credit taken on the input services on the invoices issued by M/s. Exim Transtrade (India) Pvt. Ltd., M/s. R.R. Cagro and M/s. Team Global Logistics Pvt. Ltd. The above named suppliers of services registered under CHA services. It was observed by the Revenue that as the suppliers of services are registered under CHA services, therefore, they are required to issue invoices for agency services and not on the reimbursable expenses such as port fees, landing and container charges, dock fees, examination charges, terminal handling charges etc. for which the suppliers of the services are not registered. The refund claims of the said services supplied through above named suppliers are not entitled for refund claim, therefore, the refund claims rejected by both the lower authorities. Aggrieved with the said orders, the appellant is before me.
(3.)LEARNED Counsel appearing on behalf of the appellant submits that the suppliers of services are registered under CHA services but the appellant employed them for all the logistic services and also issued invoices to the appellant for the services provided by them and service tax has been paid on these services. Therefore, as per CBEC Circular No. dt. 11.12.2008, the refund cannot be denied. He further submits that it is not in dispute that the appellant has paid service tax on the services provided by the service providers and the same has been used by the appellant for export of their goods. Therefore, they are entitled to claim refund of service tax paid by them as held by this Tribunal in the case of Durhan Spintex & Holding Pvt. Ltd. vs. CCE, Ahmedabad - : 2012 (28) STR 366 (Tri. -Ahmd.), Dishman Pharma & Chemicals Ltd. - : 2011 (21) STR 246 (Tri.), Indoworth (India) Ltd. vs. CCE, Nagpur - : 2012 (25) STR 78 (Tri. -Mum.) and Sunflag Iron & Steel Co. Ltd. -2010 (20) STR 213 (Tri. -Mum.).
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