TMI Blog2013 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded to the adjudicating authority to re-examine the documents that may be submitted by the appellant and give a finding whether the nexus between the goods exported and input services is established and thereafter decide the matter. There were two defects in respect of CHA services - One was that original copy of invoice raised by CHA was not produced which was a defect that can be very easily cured because the appellants were willing to produce it before the adjudicating authority - The second issue was in respect of the fact that shipping bill numbers had not been indicated in the invoices raised by CHA - This being a condition to be complied with by a third party - some difficulties could have been there in the initial phase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of which tax was paid. There is also a ground that the original invoices had not been produced before the adjudicating authority. They submit that they had the original invoices and that they were willing to produce before the adjudicating authority but were not given a chance. The advocate further concedes that the invoices issued by CHA do not indicate the shipping bill numbers and the notification specifies such requirement. She submits that this is a condition to be complied by CHA while issuing the invoice and since they were not much concerned about refund, there was some difficulty in getting the shipping bill number incorporated in the invoices. However, they can produce copies of shipping bills related to the bills rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of duty simply for the reason that refund of service tax is administered through a notification issued under Section 93 of the Finance Act'94 and it is only appropriate that the matter is decided by Single Member Bench considering that even matters of the year 2004 are still pending decision before DB. 5.1 On the merits of the case, Ld. AR for Revenue submits that in respect of CHA services, the notification clearly requires that the shipping bill number and date should be indicated in the invoice. This being a statutory requirement, it cannot be circumvented or diluted to grant refund. He relies on the decision of CCE New Delhi Vs Hari Chand Shri Gopal 2010 (260) ELT 3 (SC). Further, he contests that without demonstrating that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts available otherwise, such evidence should be looked into and the substantial benefit cannot be denied when the requirements specified under the statute can be verified otherwise. 8. In respect of testing and analysis service, it is proper that in respect of the period for which Notification No.17/09 dt. 7.7.09 was in force, their claim needs to be re-examined in the light of the invoices that the appellant has to submit. Therefore, the impugned orders are set aside and the matter is remanded to the adjudicating authority to re-examine the documents that may be submitted by the appellant and give a finding whether the nexus between the goods exported and input services is established and thereafter decide the matter. 9. Thus the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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