LAVIOSA TRIMEX INDUSTRIES PVT LTD. Vs C.C.E. & S.T.-RAJKOT

Order Date – 25 January 2023

Facts –

• The appellant, Laviosa Trimex Industries Pvt Ltd., received various services which are other than CHA services.
• The lower authorities have denied the refund of service tax in terms of Notification No. 17/09-ST on the ground that the refund is admissible on CHA Service, whereas the appellant have received various other services which are other than CHA services. 
• The appellant submits that since the refund claim was made against the CHA service, received by the appellant, refund cannot be rejected.

Issue –

• Whether the appellant is entitled to claim the refund which was made against the CHA service?

Order – 

• The Tribunal observed that Notification No. 17/09-ST allow the refund in respect of services provided by CHA that means even if any service which even does not fall under the CHA Service but the same is provided by CHA, the same will be admissible for refund. In the Notification, it is not service specific but it is a service provider specific, hence any service provided by CHA, the refund is admissible.
• The Tribunal thus held that the ground taken by the lower authorities for denying the refund is absolutely against the statutory provision under the Notification No. 17/09-ST, therefore, the appellant is rightly entitled for the refund.
• The appeal is allowed.