TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 1340
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....g Service and not Goods Transport Agency (GTA) as claimed by the Appellant and there is no provision for exemption under Notification No.17/2009 for Cargo Handling Service. Hence, an amount of Rs.2,22,119/- has been erroneously refunded vide Order-in-Original. b. The unloading dates in invoices issued by Maa Transport Company (total 2) were beyond the LEO date of Shipping Bill and therefore the refund claim of Rs.58,540/- is not tenable. 2. The Appellant filed its Memorandum of Cross Objections against the Appeal filed by the Department on the following grounds:- a. The invoice issued by AB Commercial was for transportation of iron ore fines only and the said fact has also been reflected in the bills itself. Further the Appellant also submitted various other documents to substantiate the fact that the services received from AB Commercial was of GTA and not Cargo Handling Services. b. In so far as invoices of Maa Transport Company is concerned, it was submitted that the Appellant was not having any domestic sales of iron ore during the relevant period and all the expenses incurred for transportation was in relation to exported goods only. Further, it was not practically possi....
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.... for successful provisions of the principal services, namely, transportation of goods by road. Further, the method of invoicing does not alter the single composite nature of the service. It has also been clarified that the service provided by 'GTA' for transportation of goods by road and the amount charged for the services provided is inclusive of packing, then the services shall be treated as 'GTA Service' and not 'Cargo Handling Service'. He relied upon the following decisions of the Tribunal in support of his submissions:- a) Rungta Projects Ltd. Vs. CCE & ST, Allahabad [2018 (9) GLTL 404 (CESTAT Allahabad)] b) DRS Logistics Pvt.Ltd. Vs. Commissioner of ST, Delhi-I [2017 (7) GSTL 352 (CESTAT-Delhi)] c) CCE, Raipur Vs. Drolia Electrosteels Pvt.Ltd. [2016 (43) STR 261 (CESTAT Delhi) d) Leo Packers & Movers Vs. Commissioner of CE, Customs & ST, Hyderabad-II [2017 (3) GSTL 242 (CESTAT-Hyderabad)] 7. The Ld.Advocate also submitted that in the light of the above Circular and relied upon decisions, services rendered by AB Commercial was clearly transportation services and the Service Tax paid on such services under Reverse Charge Mechanism (RCM) is eligible for refund under No....
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....and prayed that the Appeal filed by the Appellant be dismissed being devoid of any merits. 10. Heard both sides and perused the Appeal records. 11. The only issue before me is regarding the disallowance of refund claim amounting to Rs.2,22,119/- in respect of invoices issued by AB Commercial for transportation of iron ore fines would qualify under 'GTA' or 'Cargo Handling Services'. 12. I find that the Adjudicating authority vide Order-in-Original dated 23.09.2010 had allowed the refund claim of the Appellant in respect of the transportation Bills issued by AB Commercial totaling to Rs.2,22,119/- observing that the goods were carried upto the point of port of export from origin and that this is sufficient to have a nexus with the exportation of the goods. Thus, the amount of Rs.2,22,119/- is liable to be considered for sanction. Subsequent to the above order of the Adjudicating authority sanctioning the refund, the Department had preferred an Appeal before the Commissioner of Central Excise (Appeal-I) alleging that the invoices issued by AB Commercial were related to 'Cargo Handling Services' and not 'Goods Transport Agency (GTA)' as claimed by the Appellant and there is no prov....
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....ces. In such a case, whether the intermediary or ancillary activities is to be treated as part of GTA service and the abatement should be extended to the charges for such intermediary or ancillary service? Clarification : GTA provides a service in relation to transportation of goods by road which is a single composite service. GTA also issues consignment note. The composite service may include various intermediate and ancillary services provided in relation to the principal service of the road transport of goods. Such intermediate and ancillary services may include services like loading/unloading, packing/unpacking, transshipment, temporary warehousing etc., which are provided in the course of transportation by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road. The contention that a single composite service should not be broken into its components and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No. 334/4/2006-TRU, dated 28-2-2006 (para 3.2 and 3.3) [2006 (4) S.T.R. C30] and F. No. 334/1/2008-....