2018 (11) TMI 1212 – CESTAT KOLKATA – TMI – Reverse Charge Mechanism – Import of Service – appellant procured the services of commission agents located outside India to cause sale of goods exported – Held that:- The Appellants had filed Form EXP-3 before the Service Tax Authorities on 10/10/2012.
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The issue is no more res-integra in view of the decisions of the Tribunal in the case of PRAZ INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2017 (4) TMI 1286 – CESTAT, MUMBAI], where it was held that If the procedure prescribed is not fulfilled there would be no consequence of denial of the benefit of the notification.
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The case of appellant is that of a procedural lapse, which is condonable and denial of substantive benefit on such procedural oversight, is unjustified – appeal allowed – decided in favor of appellant. – ST/75461/18 – FO/76484/2018 – Dated:- 30-7-2018 – SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri S. K. Goyal, CA for the Appellant (s) Shri S. S. Chatto
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rs, in order to avail the exemptions. A show Cause Notice dated 14/05/2015 was issued demanding Service Tax amounting ₹ 2,86,171/- along with interest and for imposition of penalty, alleging that the documents enclosed with the half yearly return i.e. Form EXP-4, do not contain any certification from the exporter, to the effect that, taxable service to which the document pertains, has been received and used for export of goods, by mentioning the specific shipping bill number on the said documents. 3. The Adjudicating Authority confirmed the demand and imposed penalty under Section 76 on the appellant. The Commissioner (Appeals) rejected the appeal filed by the assessee. Hence, the present appeal before the Tribunal. 4. The Ld. Consultant appearing on behalf of the appellant Company submits that though they do enter into written agreements with the Overseas Agency providing services to whom the commission was paid, but for the instant case, which was a verbal agreement and no docu
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ill Commission has been mentioned and accordingly, required verification was possible i.e. the service provider invoices with that of the Shipping Bills. The Ld. Consultant strongly argued that the case pertains to only procedural lapses, which should have been condoned by the authorities. 5. The Ld. DR reiterates the orders of the Lower Authorities and also submits that the case is not only of procedural lapses but of gross negligence of the part of the assessee in complying with the conditions as mentioned in the notifications which allow exemption only on the complying of those conditions. 6. Heard both sides and perused the appeal records. 7. I find that the Appellants had filed Form EXP-3 before the Service Tax Authorities on 10/10/2012. I also find that the issue is no more res-integra in view of the decisions of the Tribunal in the case of PRAZ INDUSTRIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-III : 2017 (3) G.S.T.L. 341 (Tri.-Mumbai) and SUNCITY ART EXPORTERS Vs. COMMISS
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in respect of each and every issue, we find that in some cases refund stand rejected for non-submission of original invoices raised by the service providers. The appellant s contention is that such invoices which are computerised invoices have been down-loaded through the internet and have been held to be valid inovoices in number of cases. Reference is made to the Tribunal s decision in the case of CCE v. gokul Refoilds & solvents Ltd. Reported in 2012 (286) E.L.T. 62 (Trib.), which allowed the refund claim even on the certified photocopies. Similarly, in the case of Creative Architects & Interiors reported in 2012 (26) S.T.R. 477, precedent decisions were taken note of and it was held that Cenvat Credit is not to be denied on the basis of computer generated invoices. Learned Advocate submits that the said invoices contained all the details like container number of shipping bill number, bill of loading number, etc., and fully establishes the availment of the service used in th
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