2017 (6) TMI 222

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....d 07.07.2009. The appellants are engaged in the manufacture and export of yarn. They preferred refund claims in terms of the above said notifications, during the relevant period. The claims were examined and decided by the Original Authority. An amount of Rs. 1,80,773/- and Rs. 1,59,643/- were rejected by the Original Authority. On appeal, the rejections were upheld except for a modification in amount in the second appeal wherein the amount rejected was reduced to Rs. 56,092/-. 2. Ld. Counsel for the appellant submitted that on the first appeal, covering the period October, 2008 to December, 2008, their claim was substantially hit by the condition that both draw back and refund cannot be claimed in respect of the said specified services.....

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....ppellants are not eligible for refund of service tax under Notification No. 41/2007-ST for the period prior to 7.12.2008 in view of the bar that no refund in case they have claimed drawback on export items. For the period post 7.12.2008, the claim was rejected on various grounds. It is seen that the activities within the port area with reference to export of goods are called in various names as terminal handling charges, etc. It is well settled by now that the services, received by the exporter on which service tax has been paid, are relatable to the activities within the port, are to be considered for sanction of refund. It is noticed that the appellant's own case vide Final order No. 53160 of 2017 dated 5.5.2017, the Tribunal held that th....

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....ges, we are of the view that the matter should be verified by the original authority. Thus, to this extent, the impugned order is set aside and the matter is remanded to the original authority for verification of the documents regarding payment 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 utilising 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....