Case Law Details
Oren Hydrocarbons Pvt Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad)
Exemption notification No. 41/2007-ST, we find that this notification exempts services which are used for export of goods. The words used are NOT “used in relation to export of goods”. In this case, GTA services were availed for transporting goods from their Kodur unit to Chennai. Thereafter, the Chennai unit in turn exported the goods. While this transportation may be in relation to export of goods, there is no sufficient evidence to show that this transportation is actually for export of goods. Secondly, we find that the exemption notification does not provide the exemption straightaway but is subject to certain conditions and available by way of refund of service tax paid on the specified services used for export of goods. It further requires the manufacturer/exporter to file an application before the Asst. Commissioner.
Exemption is available by way of refund and not at the source. This does not automatically allow the appellant to NOT pay service tax which they were liable to pay. For this reason, we do not find any force in the argument of the appellant that they are entitled to the benefit of this exemption notification.
FULL TEXT OF THE CESTAT JUDGEMENT
1. This appeal is filed against Order-in-Appeal No. 03/2011 (T) ST dt.31.01.2011. None appeared on behalf of the appellant despite the matter being listed today.
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