ITC LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) The respondents have several units engaged in manufacture of finished goods which are partly exported and partly cleared for home consumption. According to the Ld. Consultant, the exports have been done in a consolidated manner from the appellants# Hyderabad office and they have also paid the service tax on the input services viz., CHA services, GTA services and Banking services from their Hyderabad office. However, as provided under Notification No. 41/07 -ST dated 06.10.07, they have filed the impugned refund claim for the proportionate amount of credit relating to the exported goods from their Mettupalayam unit with the excise authorities having jurisdiction over the said unit. There is no dispute about the exports having been made and also the use of the input services on payment of tax for the same. However, the refund claim has been rejected by the authorities below, on the ground that the documents produced do not provide a proper co -relation between the exported goods relating to the Mettupalam unit, the input services used and the tax paid on the same. The Ld. Consultant states that for the subsequent period they have been able to provide proper co -relation with more details as required by the original authority. He prays that the appellants should be given a second chance to file necessary documents with adequate details alongwith a Chartered Accountant's certificate before the original authority so that, the refund claim in respect of genuine exports made by the appellants can be reconsidered.

(3.) AFTER considering the submissions from both sides, I am of the view that since the exports made by the appellants are not in dispute and the impugned input services are specifically listed in the impugned notification entitling the appellants to grant of refund of service tax paid on such input services, they should be given a second chance to substantiate their claim by filing adequate documents with necessary details alongwith a Chartered Accountants Certificate, before the original authority. Accordingly, the impugned order is set aside and the matter is remanded for fresh decision to the original authority. He shall give an adequate opportunity of hearing to the appellants before passing a fresh order. The appeal is allowed by way of remand.