COMMISSIONER OF C. EX., KANPUR Vs. NEW DECENT FOOTWEAR INDUSTRIES
LAWS(CE)-2015-7-38
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 07,2015

Commissioner Of C. Ex., Kanpur Appellant
VERSUS
NEW DECENT FOOTWEAR INDUSTRIES Respondents

JUDGEMENT

G. Raghuram, J - (1.)REVENUE is the appellant. Heard the ld. AR representing Revenue. Notice intimating hearing of this 2010 appeal was dispatched to the respondent -assessee on 15 -6 -2015. When the appeal is taken up, there is however no representation on behalf of the respondent. Hence the appeal is disposed of ex parte the respondent. The assessee is an exporter of goods and pays service tax on several specified services used for export of goods. The assessee filed a refund claim for Rs. 3,85,77/ - on 30 -12 -2008 under the Notification No. , dated 6 -10 -2007 claiming refund of the service tax paid by it on various specified services received and claimed to have been used for export of goods, for the quarter ending March, 2008, May, 2008 and September, 2008.
(2.)THE refund claim was scrutinised and prima facie seen to be inconsistent with the mandatory conditions specified in Notification No. Therefore, a show cause notice dated 3 -2 -1989 was issued proposing to disallow the refund claimed.
After a due process, the Assistant Commissioner of Central Excise and Service Tax, Agra, by the order dated 28 -1 -2010 rejected the refund claim for the several reasons recorded therein.

(3.)AGGRIEVED , the assessee preferred an appeal which was allowed by the Commissioner (Appeals), Central Excise, Kanpur vide order dated 4 -9 -2009. Inter alia, the ld. Appellate Commissioner allowed assessee's claim for refund on the commission paid by the assessee to foreign commission agents which activity had suffered service tax under Business Auxiliary Service (BAS). These services were used for export of goods by the assessee. The Appellate Commissioner recorded that since it is established that the assessee had paid service tax, denying the benefit of Notification is unjustified; and that the appellant being exporter was earning foreign exchange for the Nation and deserves to be rewarded by giving benefit of promotional schemes introduced by the Government from time to time. The Appellate Commissioner also recorded that evidence like mentioning the rate of commission on the shipping bills, paying the amount to the commission agent stands proved by producing bank advice as evidence and reflecting the same in books of account which shows that commission was paid and service tax also remitted on such payments.
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