In the instant case, Fazlani Exports Pvt. Ltd. (the Appellant) was engaged in export of goods outside India for which it has availed various services viz. Terminal Handling Service, GTA services etc. Accordingly, the Appellant filed several refund claims under Notification No. 17/2009-ST dated July 7, 2009 read with Notification No. 41/2007-ST dated October 6, 2007 as amended, towards Service tax paid on such services but the same was rejected by the Department on many grounds including denial on the ground that certain services were not notified on the date of export and were notified later.
The Hon’ble CESTAT, Mumbai relying upon the decision in the case of East India-Minerals Ltd. [2012 (27) STR 18] and WNS Global Services P. Ltd. [2008 (10) STR 273] held that the stated issue is no longer res integra, and since on the date of refund claim, the services were duly notified, irrespective of the period of export, refund is admissible.
(Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Email: firstname.lastname@example.org)
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