Associated Aluminium Industries Pvt Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
CESTAT Allows Service Tax Refund on Port & Technical Testing Services Used for Export
The dispute before the CESTAT, Mumbai concerned denial of a service tax refund claimed under Notification No. 41/2007-S.T. dated 06.10.2007. The original authority had rejected the refund claim on the grounds that Custom House Agent (CHA) service was not specifically included in the notification and that the appellant had not complied with the prescribed procedures and conditions. The Commissioner (Appeals), by order dated 18.08.2017, upheld the original order dated 28.05.2013. Aggrieved by the appellate order, the appellant filed the present appeal before the Tribunal.
The authorities below had denied the refund principally on the basis that CHA service was specifically included for refund only with effect from 01.04.2008 through Notification No. 17/2008-S.T. Since the refund application related to a period prior to that date, they held that the appellant was not entitled to the refund. They also held that the service of technical testing and analysis was not specific to any service connected with exportation of goods.
The Tribunal examined the invoices issued by M/s Seaport Logistics Pvt. Ltd., which described services such as “Additional Transportation charges from Port to Warf through Weighment” and “Wagon Terminal Charges.” On examining these invoices, the Tribunal found that the services had been rendered within the port area and were used for facilitating exportation of goods.
