Case Law Details
Welspun Global Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Denial of refund of Service Tax paid on Banking and Financial Services – The said refund has been rejected on the ground that the appellant has failed to correlate the services availed with the exports of goods. Learned Counsel pointed out that they are engaged only in the export of goods and there is no other business therefore, all the services availed are in relation to export of goods. He pointed out that they had made a specific claim before the lower authority. All the business of the appellant was export of goods, therefore, no co-relation was necessary as all the services were availed for export of goods. It is seen that the Commissioner (Appeals) has not taking note of this observation. If the said assertion is correct then no co-relation may be required for claiming the refund. However, since this fact has not been examined by the lower authority. The order of this account is set aside, the matter remanded to the Adjudicating authority.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
This appeal has been filed by the Welspun Global Ltd against an order of the Commissioner (Appeals) remanding the matter relating to refund of Service Tax paid for export of goods under Notification No. 17/2009-ST.
2. Learned Counsel for the appellant pointed out the issue involved in the instance case is denial of refund of Service Tax paid under Notification No. 17/2009-ST in respect of the :-
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