2023 (3) TMI 441

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.... said Order -in-Original the respondent filed appeal before the Commissioner (Appeals) who allowed the appeal by way of allowing the refund claim. Therefore, the Revenue filed the present appeal. 2. Shri Vijay G Iyengar, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that the Respondent have failed to corelate relevant shipping bills with the export invoices. The respondent has not submitted the RCMC certificate from export promotion council along with refund application. He submits that the appellant have claimed refund of service tax paid on water front royalty charges and weigh bridge charges but these services have no nexus to a vessel or goods. Hence these services c....

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.... requirement of RCMC Certificate is not correct. He submits that regarding classification of port services and technical inspection and certification service, there is no dispute that the respondent have received the services and the invoices for the same has classified the services under port services and technical inspection and certification service. He submits that it is a settled law that classification service cannot be questioned at the recipient end. Hence this objection is also not sustainable. In support of his submission he placed reliance on the following judgments: * Union of India vs. Arihant And Marbles (P) Ltd - 2019 (20) G.S.T.L 21 (Raj.) * Kotak Ginning & Pressing Indus. Ltd vs. Commr. Of Service Tax, Mumbai - 2018 (14....

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.... on this ground is not sustainable. 4.1 As regard the second ground about non submission of RCMC Certificate, it is undisputed position that there was no Export Promotion Council sponsored by the Ministry of Commerce or the Ministry of Textiles for promotion of export of metallurgical coke, when this be so then there is no need of RCMC certificate for sanction of a refund claim. 4.2 As regard classification of port services and technical inspection and certification service the revenue has objected that looking to the nature of water front royalty charges and weigh bridge charges the same having no nexus to a vessel or goods. Hence the same is not classifiable under the port service. We find that there is no dispute that for these service....