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2013 (9) TMI 184 - AT - Service TaxRefund Claim on Input Services - Export under Notification No.41/07-ST and Notification No.17/09-ST - Appellant filed refund claims in respect of input services utilized in connection with export of their goods in terms of Notification No.41/07-ST and Notification No.17/09-ST- refund was rejected by the department - Held that:- In respect of testing and analysis service it was proper that in respect of the period for which Notification No.17/09 was in force - their claim needed to be re-examined in the light of the invoices that the appellant had to submit - orders were set aside and the matter was 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 implementation of such a scheme and if such nexus can be established through documents 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 - - the appeals were allowed by way of remand.
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