Export service tax refund on CHA services cannot be denied solely for non-production of the CHA licence.

Refund of Service Tax on Customs House Agent services used for exports was treated as admissible under Notification No. 41/2007-S.T., because the service had been taxed under the relevant category and the record showed membership credentials of the Bombay Customs House Agents' Association. The absence of a CHA licence was held not to defeat the refund claim where the Revenue did not dispute payment of Service Tax under the applicable head or the fact that the provider was not separately registered as a CHA. The benefit intended for export-related services could therefore not be denied on that procedural objection, and the refund claim was upheld.

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Issues: Whether refund of Service Tax paid on Customs House Agent services used for export could be denied on the ground that the service provider had not produced the CHA licence.

Analysis: The refund claim was examined in the light of Notification No. 41/2007-S.T., dated 6-10-2007, which granted refund of Service Tax on specified export-related services. The service provider had paid Service Tax under the category of Customs House Agent services and had produced membership credentials of the Bombay Customs House Agents' Association. The Revenue did not dispute that Service Tax had been paid under the relevant category or that the service provider was not registered as a CHA; its objection was confined to non-production of the licence. In these circumstances, the benefit intended for exporters under the notification could not be denied.

Conclusion: The refund of Service Tax on CHA services was held admissible and the Revenue's appeal was rejected.

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