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Tuesday , July 28, 2015 | Updated : Jul 28, 19:53 IST
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Competition Commission imposes penalty of Rs 420 Cr on Hyundai; Relief for Reva and Premier (See 'Breaking News') Export of sawn timber to Nepal - CBEC notifies Raxul as authorised LCS (See 'What's New') CX - Rule 6 of CCR is not enacted to extract illegal amount - legislature has not enacted any provision by which credit, which is other than credit attributed to input services used in exempted goods or services can be recovered from the assessee - 25 cr. Demand set aside: CESTAT (See 'Breaking News') UN Assembly endorses action plan on post-2015 development financing (See 'Mixed Buzz') Union Cabinet passes resolution stating Dr Kalam was a visionary scientist & true nationalist; Parliament adjourned Summer crops prospects are good so far except in four States: IMD Chief ST - Job worker paying ST upon insistence by audit - Merely because department has detected and assessee has paid ST, that alone is not sufficient to allege that there is suppression - Credit rightly availed: CESTAT (See 'Breaking News') Good Bye Mr Kalam (See 'DDT') Rubaru with RS Panel on GST Bill - A humbling experience! 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(See 'DDT') ST - Charges of documentation arise at request of customer and are paid outside of Agreement to appellant only - these activities constitute service provided directly to customer and do not constitute services provided on behalf of Principal, hence it would not fall under BAS: CESTAT (See 'Breaking News') Withdrawal of Accredited Client Programme facility causing turmoil (See 'Guest Column') Income tax - Whether if during search in assessee's premises, a locker key of another assessee is seized, market value of jewellery stored in such locker is to be added in income of searched assessee as deemed income - YES: HC (See 'Breaking News') Place of removal under Central Excise - A note of caution (See 'Guest Column') SCN Pending for 12 years - Will JNCH Reply? (See 'DDT') CENVAT Credit on outward transport after 01.04.2008 - Credit is admissible in case of FOR destination sale - Amendment to CCRs, 2004 with effect from 01.04.2008 does not alter admissibility - HC sets aside order of Tribunal (See 'Breaking News') Competition Commission imposes penalty of Rs 420 Cr on Hyundai; Relief for Reva and Premier (See 'Breaking News') Export of sawn timber to Nepal - CBEC notifies Raxul as authorised LCS (See 'What's New') CX - Rule 6 of CCR is not enacted to extract illegal amount - legislature has not enacted any provision by which credit, which is other than credit attributed to input services used in exempted goods or services can be recovered from the assessee - 25 cr. Demand set aside: CESTAT (See 'Breaking News') UN Assembly endorses action plan on post-2015 development financing (See 'Mixed Buzz') Union Cabinet passes resolution stating Dr Kalam was a visionary scientist & true nationalist; Parliament adjourned Summer crops prospects are good so far except in four States: IMD Chief ST - Job worker paying ST upon insistence by audit - Merely because department has detected and assessee has paid ST, that alone is not sufficient to allege that there is suppression - Credit rightly availed: CESTAT (See 'Breaking News') Good Bye Mr Kalam (See 'DDT') Rubaru with RS Panel on GST Bill - A humbling experience! (See 'ST se GST tak') I-T - Whether when Revenue initially takes approval only for Survey but finds cash at assessee's premises, same Survey can be converted into Search after taking further approval - YES: HC (See 'Breaking News') ST - Shamianas for Magh Mela in Allahabad - No Tax (See 'DDT') ST - No specific head of service was proposed in SCN nor confirmed in o-in-o - SCN + order are vague - classification of taxable service must be specified in SCN in order to fasten liability of ST - demand of Rs.4.12 cr set aside: CESTAT (See 'Breaking News') MSME Sector accounts for above 37% of GDP; 44% of India's export (See 'Mixed Buzz') Public Institutions pay avoidable ST - CAG (See 'DDT') VAT - Whether when assessee has taken steps to comply with requirement of submitting statutory declaration forms, though belatedly, it is open to Revenue to demand higher rate of tax alleging failure of compliance - NO: HC (See '2015-TIOL-1691') Former President Dr APJ Abdul Kalam dies in Shillong Govt divests 5% stake in PFC; mops up Rs 3747 Crore Delhi Customs (Preventive) seizes seven aircrafts for alleged violation of Customs Act Wealth Tax Return Date also extended to Aug 31, 2015 (See 'Instructions' in Income Tax) IGI Airport Customs nabs pax coming from Dubai with gold worth Rs 64 lakhs, concealed in form of winding plates of motor and meat grinder Gujarat HC sets up Panel to ensure basic facilities like housing and hospitals to work force at Alang Shipyard Cus - Re-labelling of boxes of Vitrified & Glazed tiles with higher MRP after import - Sec 3(2) will not become ineffective in absence of Sec 4(A)(4) of CEA, 1944 for import made prior to 14.05.2003 - ABB decision does not apply - Differential CVD duty demand upheld: CESTAT by Majority (See 'Breaking News') SIT recommendations on curbing black money generation - FM says it's too early to firm up mind for follow up actions Major Terror Attack in Gurdaspur - 9 killed; PM holds high-powered meet CBDT notifies 1081 as Cost Inflation Index for FY 2015-16 (See Notification No 60 in 'What's New') 88th Amendment to the constitution - Precursor to GST? (See 'DDT') ST - Charges of documentation arise at request of customer and are paid outside of Agreement to appellant only - these activities constitute service provided directly to customer and do not constitute services provided on behalf of Principal, hence it would not fall under BAS: CESTAT (See 'Breaking News') Withdrawal of Accredited Client Programme facility causing turmoil (See 'Guest Column') Income tax - Whether if during search in assessee's premises, a locker key of another assessee is seized, market value of jewellery stored in such locker is to be added in income of searched assessee as deemed income - YES: HC (See 'Breaking News') Place of removal under Central Excise - A note of caution (See 'Guest Column') SCN Pending for 12 years - Will JNCH Reply? (See 'DDT') CENVAT Credit on outward transport after 01.04.2008 - Credit is admissible in case of FOR destination sale - Amendment to CCRs, 2004 with effect from 01.04.2008 does not alter admissibility - HC sets aside order of Tribunal (See 'Breaking News')
 
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ST Refund submitted after 07.07.2009 for exports prior to this date denied on ground that same not filed within 6 months Board clarified that Notf 17/2009 does not bar applicability to exports done prior to clarification claim has to be considered under notfn. 17/2009-ST only matter remanded: CESTAT

By TIOL News Service

AHMEDABAD, SEPT 10, 2012: THE refund claim filed by the appellant in respect of service tax paid on terminal handling charges has been rejected on the ground that terminal handling charges was not one of the services mentioned in Notification No. 41/2007-ST. Another ground taken for rejecting the claim is that it has been fixed beyond the six months period prescribed under the impugned notification.

Before the CESTAT the appellant submitted that in their own case the Bench had vide Order No.A/324-330/WZB/AHD/2012 dated 19.03.12 held that refund of service tax paid on terminal handling charges would be available. In the matter of limitation, reliance is placed on the Trade Notice issued by Commissioner of Central Excise & Service Tax, Dibrugarh No.07/2010 dated 04.03.2010 where it is mentioned that when the benefit was available under notification No. 17/2009-S.T., the same should have been extended especially when it was claimed in reply to the show cause notice and before the Commissioner (Appeals) in appeal.

The Bench observed -

"3.... In paragraph 5 of the order of this Tribunal cited by the ld. counsel in their own case, it was held that refund of service tax paid on terminal handling charges in case of exports is admissible. As regards limitation, I find that the Commissioner of Central Excise and Service Tax, Dibrugarh in trade notice cited by the ld. counsel has taken a view that claim submitted after 07.07.09 have to be considered under notification No. 17/2009 only. Para 2 of the trade notice which is relevant is reproduced below;

"2. The matter has been examined by the Board. In this regard, I am directed to state that though Notification No. 17/2009-S.T., dated 7-7-2009 simplifies the refund scheme, the nature of benefit given to the exporters remains as it was under Notification No. 41/2007-ST. Further, the new notification does not bar its applicability to exports that have taken place prior to its issuance. Therefore, the scheme prescribed under Notification No. 17/2007-S.T. would be applicable even for such exports subject to conditions that (a) refund claim are filed within the stipulated period of one year; and (b) no previous refund claim has already been filed under the previous notification. [Authority: Board's Letter F.No.354/256/2009-TRU, Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, New Delhi, dated the 1st January, 2010]"

4. Since the department itself has taken the view that claim submitted after 07.07.09 have to be considered under Notification No. 17/2009-ST, the submission of the ld. counsel has to be accepted. Accordingly, the appeal is allowed and the matter remanded to the original adjudicating authority for fresh consideration of the claim in terms of the orders of the Tribunal on the appeal filed by the Revenue, Commissioner (Appeals) and this order so far as they are applicable to the issue."

(See 2012-TIOL-1185-CESTAT-AHM)


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