2023 (7) TMI 432

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....the appellant are valid document for refund of service tax against the export of goods in terms of notification No 41/2012-ST dated 29-06-2012. (ii) Whether, pre-shipment inspection is an input services and liable for service tax paid thereon is liable to be refunded under notification No. 41/2012 ST. 2. Shri, Devashish K. Trivedi, Learned Counsel appearing on behalf of the appellant at the outset submits that as regard the first issue that whether the invoices are proper or otherwise, though the invoice was issued by the service provider to the CHA, but the same invoice also bears the name of the appellant which clearly co-relates the service, Service provider and service recipient. There is no dispute about the payment of serv....

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.... 3. On the other hand Shri, R.K. Agarwal Learned Superintendent (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by the both sides and perusal of record. We find that the lower authorities have rejected the refund claim under Notification No. 41/2012 on the ground that the invoice of service is not in the name of the appellant whereas the same is in the name of CHA. we find that the CHA was appointed by the appellant as their Custom House agent who acts on behalf of the appellant, therefore as authorized person of the appellant, when CHA arranges the service provider for and on behalf of the appellant it cannot be said that the service is not receive....

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.... this tribunal in the case of Chamundi Taxtiles limited wherein the tribunal has held that Cenvat credit cannot be denied to the assessee on the invoice even though raised on the agent of assessee who had discharged liability which would have otherwise being discharged by them. In the case of Chamundi Textiles Ltd. reported in 2011 (217) ELS 37 the tribunal held that even though a document is in the name of another entity but on account of assessee credit cannot be denied on such document. Considering this decision in the case of refund also even though the invoice was raised to the agent of the appellant the refund cannot be rejected as invoice raised to the agent is as good as invoice raised to the appellant being the principle. 4.5 In....

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.... Invoice Date :27/11/2012 Ground Rent Till Date :27/11/2012 00:00. Amount:10674.000 (Rupees: Rupees Ten Thousand Six Hundred Seventy Four Only) owards Realisation of Following Container/Cargo Related Export Charges: Status: Sr No Activity Details 1 Export Handling & Transportation Charges Gross Amount Amount Service Tax 9500.00 1174.20 9500.000 SERVICE TAX@12% 1140.000 EDUCATION CESS@2% 22.800 SECONDARY HIGHER EDUCATION CESS@1% 11.400 TDS 0.000 10674.200 Net Amount 10674.000 Rounded Amount 331/FOURSTAR Shipper CHA Code/Name: khushi enterprises ENTERPRISES Name: Consolidator Code/115250/FOURSTAR Name : ENTERPRISES Shipping Line :NYK LINE ....

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....FLOOR, ROOM NO.25/26.MASJID BUNDER, MUMBAI-400 009, PH: 9122-40194333, FAX-9122-23444651. Web site: www.fourstar.in E Mail: [email protected] BILL NO. 6640 M/s KHUSHI ENTERPRISES A/2201, 3RD PHASE, G.I.D.C. VAPI/GUJARAT DATE : 03/12/2012 Job No. Ref. No. EXP/06734/2012-2013 5464/2012-2013 No. of Pkgs 434 BGS Vessel Name: HANJIN KINGSTON VOY.037 From Containing :POLYESTER WASTE (PCY) J.N.P.T. Το : Shanghai Gross Wt. : 26080.00 KGS S/B/BIE No. 2739439 Dt. : 26/11/2012 Cont Nos : TCLU8250759/4CHC FOB RS. 1032137.82 AWBIBL No.: Dt..: Inv. No. : KE/EXF/160/12-13 Dt. : 25/11/2012 Non-Receipted -Sr. Particulars Receipted! Reimburseme....