75th Founding Day Lecture Meeting on “India@2030” Know More

October 2013

2013 (31) STR 300 (Tri.-Ahmd) Gujarat Co- 0p. Milk Mktg. Federation Ltd. vs. CCE, Vadodara:

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
fiogf49gjkf0d
Refund – Technical testing & analysis service used for export of goods – Absence of written contract between exporter and importer – No refund admissible.

Facts:
The Appellant, an exporter of goods, filed a refund claim for service tax paid on technical testing & analysis service. The Respondent rejected the said refund claim on the ground that the Notification provided for the existence of written agreement/ contract for such technical testing/analysis before export of goods which the appellant had not entered.

Held:
Since there was an absence of written contract between the Appellant and foreign party for technical testing of goods before export and also that there was no reference in the export order for the prerequisite of testing, the appeal was rejected.

Download PDF

You May Also Like

2013 (31) STR 285 (Tri.-Ahmd) Comm. of ST vs. Krishna Communications

2013 (31) STR 370 (Tri.-Chennai) Amalgamations Repco Ltd vs. C. C. Ex, Chennai