2017 (5) TMI 1459

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....hapter 55 of the schedule to the Central Excise Tariff Act, 1985. The appellant had filed refund claim of service tax paid on various input services used for export of goods during the period April 2009 to June 2009 under Notification No.41/2007-ST dated 06.10.2007. The authorities below have denied refund claim of service tax paid on the services namely port service (consist of Terminal Handling Charges), Custom House Agents service, bank charges and foreign based commission agent service. 3. The Ld. Advocate appearing for the appellant submitted that the Terminal Handling Service and CHA service were utilized by the appellant within the port for exportation of the goods. Thus, he submitted that since those services were utilized within....

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....chanism through cenvat credit is not prohibited under the statue. In this context, he relied on the decision of this Tribunal in the case of Kansara Modler Ltd. Vs. CCE, Jaipur-II, reported in 2013 (32) S.T.R. 209 (Tri.-Del.), Aquapharma Chemicals Ltd Vs. CCE vide Order dated 05.08.2015 in Appeal No.ST/283/11, CCE, Chandigarh Vs. Nahar Industrial Enterprises Ltd., 2012 (25) S.T.R. 129 (P &H), CCE, Salem Vs. Cheran Spinners Ltd., reported in 2014 (33) S.T.R. 148 (Mad.) and Panchmahal Steel Ltd. Vs. CCE & Cus 2014 (34) S.T.R. 351 (Tri- LB.). 5. On the other hand, the ld. DR appearing for the respondent reiterated the findings recorded in the impugned order. 6. Heard both sides and perused the records. 7. It is an admitted fact on rec....

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....yment of service tax on the bank charges. If documents produced by the appellant show that due payment of service tax has been made into the Government account, the refund benefit shall be extended by the original authority. 9. With regard to payment of service tax by utilizing the cenvat credit under reverse charge mechanism, we find that the Tribunal in the case of Kansara Modler Ltd. (supra) had held that as a recipient of service, the service tax payment can be made under reverse charge mechanism by utilizing the cenvat credit. The relevant Paragraph in the said decision is extracted below:- "6. If we read Rule 2(q) of Cenvat Credit Rules with Rule 2(1)(d)(iv), we find that appellant is a person liable to Service Tax. Once appella....