Bharat Mines & Minerals Vs Commissioner, Central Goods & Service Tax, Customs & Central (CESTAT Delhi)
I find that the invoices in question were issued by the Chartered Accountant- Anuj Maheshwari and Company, copy of which is available in the appeal record. The invoices reads as ‘professional consultancy for export against export consignment as per details, giving the export invoice number, date and quantity etc.’ Further, Service Tax has been charged by the Consultant and it is undisputed that such invoices were paid along with service tax.
I find that there is no bar by a professional Chartered Accountant in giving business consultancy for the purpose of export. I further find that the Commissioner (Appeals) has travelled beyond the scope of Show Cause Notice rejecting the appeal on a new ground i.e. Chartered Accountant in practice cannot give consultancy for export. I hold that the appellant is entitled to rebate on the Service Tax paid on the consultancy bill, for consulting the Chartered Accountant. Accordingly, the impugned order is set aside and the appeals are allowed.
FULL TEXT OF THE CESTAT DELHI ORDER
The appellant M/s. Bharat Mines and Minerals, Haldwani is manufacturer of Soap Stone (falling under chapter heading 25161020 of CETA, 1985) chargeable to nil rate of duty of excise.
The appellant is not registered under the Central Excise Rules, 2002 or the Service Tax Rules, 1994. However, the appellant had been issued a service tax code in terms of Clause (e ) of para 3 of Notification No. 41/2012-ST dated 29.06.2012. The appellant is a regular exporter of soap stone, and has been claiming rebate of service tax paid on specified services used in the export of soap stone.
2. That the appellant has filed three appeals arising out of the single Order-in-Appeal No. DDN/EXCUS/000/APP/18-20/2019-20 dated 10.6.2019 as detailed below:
