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May 2013

2013 (29) S.T.R. 648 (Commr. Appl.) In re: Sundaram Clayton Limited

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Whether realisation for forex a condition under Notification No.41/2007-ST?

Facts:
The appellant was a manufacturer exporter. The appellant sent certain documents, samples and goods via courier to their foreign client and claimed refund of service tax under Notification No.41/2007-ST. Courier services is specifically mentioned as one of the services under the said notification. The said claim was rejected only on the ground that the sending of documents, samples did not yield into realisation of forex. The appellant submitted that the realisation of forex was not one of the conditions to claim refund under the said notification. The refund is awarded to exporters with the intention to neutralise all taxes and duties borne by the exporter in the course of exports.

Held:
The appellant vide documentary evidence proved that the courier services were used for export of goods and thus the appellant was entitled to claim the refund of the service tax paid on courier services.

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