2024-VIL-1536-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Rebate, Sterilization service, Refund of Swachh Bharat Cess and Krishi Kalyan Cess – Appellant is a 100% EOU engaged in the manufacture of surgical gloves, filed claims for refund/rebate of service tax paid on various taxable services used for export of goods - Authorities rejected the refund claims on the ground that the services, particularly the gamma sterilization service, were used before the removal of goods for export and hence did not fall under the category of "specified services" as per Notification No. 41/2012-ST dated 29.06.2012 - Whether the gamma sterilization service, which was carried out at the premises of the appellant's job worker before the export of goods, is eligible for refund/rebate of service tax under Notification No. 41/2012-ST – HELD - the notification was retrospectively amended vide Notification No. 1/2016-ST dated 03.02.2016, which expanded the definition of "specified services" to include services used beyond the factory or any other place or premises of production or manufacture of the goods, for their export – Tribunal in Bharat Mines & Minerals vs. Commr. of CGST, Dehradun, held that the question of the service being rendered pre or post-export has no significance, as long as it is used beyond the place of factory. Accordingly, the appellant's case falls within the expanded definition and the refund cannot be denied on this ground - the impugned orders are set aside by directing the department to grant the refund/rebate claims – the appeals are allowed Issue 2: Whether the refund of Swachh Bharat Cess and Krishi Kalyan Cess is eligible under Notification No. 41/2012-ST - HELD: The Tribunal held that the refund of Swachh Bharat Cess and Krishi Kalyan Cess is eligible, relying on the CESTAT, Kolkata judgment in the case of MMTC Ltd. vs. CC GST & Central Excise, wherein it has been held that the assessee is entitled for refund of Swatch Bharat Cess and Krishi Kalyan Cess in terms of notification No. 41/2012-ST dated 29.06.2012. Issue 3: Whether the rejection of refund claims on the ground of improper format is valid – HELD - refund claim cannot be rejected solely on the ground of being filed in an improper format, procedural laws should not hamper the cause of justice.
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