C.C.E., Kanpur vs M/S. Virola Exports

1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3. Whether Lordships wish to see the fair copy of the order? Seen 4. Whether order is to be circulated to the Department Authorities? Yes

Appeal No.ST/607/2009-CU[DB]

[Arising out of Order-in-Appeal No.84-ST/APPL/KNP/2009, dated 23.04.2009 passed by the C.C.E.(Appeals), Kanpur]

C.C.E., Kanpur Appellants

Vs.

M/s. Virola Exports Respondents

Appearance

Shri BB Sharma, DR - for the appellants

Ms. Surabhi Sinha, Advocate - for the respondents

CORAM: Honble Mr. Ashok Jindal, Member (Judicial)

Honble Mr. R.K. Singh, Member (Technical)

Final Order No.51739/2015, dated 28.05.2015

Per Mr. Ashok Jindal :

Revenue is in appeal against the impugned order, wherein the ld. Commissioner (Appeals) has sanctioned the refund claim of the respondent on the ground that prior to 18.04.2006, the respondent was not required to pay service tax under reverse charge mechanism for the services received by them under Business Auxiliary Service (BAS).

2. Heard the parties. Considering the facts that as per the decision of the Honble Apex Court in the case of Indian National Shipowners Assn Vs. Union of India [2009 (13) STR 235 (Bomb) / 2010 (17) STR 557 (SC)] wherein the Honble Apex Court held that the assessee is not required to pay the service tax under reverse charge mechanism on the services received prior to 18.04.2006. In these circumstances, respondent is entitled for refund of the service tax paid by them inadvertently. With these terms we do not find any infirmity in the impugned order. Accordingly, the appeal filed by the Revenue is dismissed.

(Ashok Jindal)

Member (Judicial)

(R.K. Singh)

Member (Technical)

SSK