Order Date – 08 February 2023

Parties: M/s. S.K.Sarawagi Company Private Limited Vs Commissioner of CGST & CX, Kolkata South Commissionerate

Facts –

• The Appellant, M/s. S.K.Sarawagi Company Private Limited, had filed a refund claim in terms of Notification No. 41/2007-ST dated 06.10.2007 as amended by Notification No. 3/2008-ST dated 19.02.2008 for the rebate of service tax on specified services received and used by them for export of iron ore fines during the quarter April 2008 to June 2008.
• Refund claimed on GTA Service, Port Services and Technical testing and analysing services were denied on the ground that that one-to-one co-relation of the services i.e. date wise accumulation of the materials within the port as per LR, loading of the same in the ship etc. has not been done.

Issue –

• Whether Appellant is eligible to refund of services availed in relation to export of goods under Notification No. 41/2007-S.T., dated 6-10-2007?

Order – 

• The Tribunal held that admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by CESTAT in the case of Jumbo Mining Ltd. v. CCE Hyderabad by following observation “the compliance of condition No. (iii) should be ascertained by broadly correlating the evidence relating to transport and service tax paid on such transport charges and the quantity exported”.
• Further the Notification No. 17/2009-S.T. has simplified the Notification No. 41/2007-S.T by providing self certification or Chartered Accountant’s certification about co-relation and nexus between input Services & the exports.
• Hence the appeal is allowed with consequential benefits.

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