CESTAT, NEW DELHI BENCH
Max India Ltd.
Versus
Commissioner of Central Excise, Chandigarh
FINAL ORDER NOS. 771-772/2012-SM-(BR)(PB)
APPEAL NOS. ST/1337-1338/2011-SM (BR)
JUNE 5, 2012
ORDER
1. The appellants are manufacturers of excisable goods. They export goods manufactured by them. They take benefit of Cenvat Credit Rules, 2004, for taking credit of input services used in exporting goods. For the periods April, 09 to June, 09 and July, 09 to Sep., 09 they filed a refund claim in respect of input credit on services utilized for export of goods as per provisions of Notification 41/2007-S.T., dated 6-10-2007. Their claim was sanctioned in respect of a few input services but amounts of Rs. 65020/- and Rs. 3738/- were rejected. The two appeals being decided are in respect of such credit for the two different quarters as stated above.
2. Refund is rejected in respect of the following services :
| (i) | Inland Haulage Charges; | |
| (ii) | Terminal Handling Charges; | |
| (iii) | Bill of Lading Charges; | |
| (iv) | Processing fee, Terminal Services, Movement charges in port, etc. |
3. Aggrieved by the order of the lower authorities rejecting refunds of Service tax credit for such charges amounting to Rs. 65020/- and Rs. 3738/- the appellants have filed this appeal.
4. The Counsel for appellant submits that these amounts are refundable to them as per provisions of entry at S. No. 2 and S. No. 6 of the Table to the Notification No. 41/2007-S.T. Before recording further submissions in this regard it is necessary to reproduce the relevant portions of the Notification as below :
In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) and in supersession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 40/2007-Service Tax, dated the 17th September, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 601(E), dated the 17th September, 2007, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in Column (3) of the Schedule (hereinafter referred to as specified services) received by an exporter and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon under section 66 and section 66A of the said Finance Act, subject to the conditions specified in the corresponding entry in Column (4) of the Schedule :
