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2014 (11) TMI 251 - AT - Service TaxDenial of refund claim - Notification No. 17/09-CUS dated 7/7/09 - Non submission of original invoices - Service provided by assessee are not port services - Service provider registered under different category - Non mention of goods on invoices - CHA has charged other charges which do not fall under the CHA services - refund claim was filed by describing the transportation of the goods by road, whereas the actual transportation was rail - the claim was filed under the category of THC instead of CHA - Held that:- invoices which are computerised invoices have been down loaded through the internet - Cenvat credit is not to be denied on the basis of computer generated invoices. Any services provided on the port are ‘port services’ - refund cannot be denied on the ground that service providers are not registered for any particular services - admittedly the said invoices have cross reference to either invoice number or the shipping bill number and/or container number. From the said cross references the description of the goods can be found out and the denial of the claim on the said ground is not justified when admittedly the services have been used for the export of the goods. - much as and as long as the CHA paid the service tax on the entire consideration under the category of CHA services, the service recipient would be entitled to the benefit of the same. No such objection was raised by the Revenue at the time of collection of service tax from the CHA and allowing them to raise such an objection at the time of grant of refund would be against the principles of justice. There are the inadvertent mistakes having occurred in the hands of the person preparing the refund claim. Similarly claiming the service tax under a different service category by referring to a wrong sub-Section should not result in denial of the refund, if otherwise due to the appellant on merits. - Matter remanded back - Following decision of CCE vs. Gokul Refoilds & Solvents Ltd. reported in [2012 (6) TMI 245 - CESTAT, AHMEDABAD], Western Agencies Pvt. Ltd. vs. CCE reported in [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] and CCE vs. Dishman Pharmaceuticals & Chemicals Ltd. reported in [2010 (10) TMI 355 - CESTAT, AHMEDABAD] - decided in favour of assessee.
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