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2015 (5) TMI 256 - AT - Service TaxDenial of refund claim - Use of input services in export goods -fulfillment of conditions stipulated in the Notification No. 41/2007-ST dated 06/10/2007 and Notification No. 17/2009-ST dated 07/07/2009 - Held that:- In the case of CHA and clearing and forwarding services, the conditions stipulated that the reference of shipping bill should appear in the service invoice. In some of the invoices the said reference is not mentioned but there are other documents like bill of lading, export invoice, etc. on the basis of which the correlation of services with the export of good is established. - exercise carried out by the adjudicating authority on that basis cannot be faulted. As regard the agreement between the appellant and foreign buyer regarding technical testing and analysis, it is a fact that such agreement has not been entered into. Therefore, it is beyond the control of the appellant to produce such agreement. Even as per para 2(f)(iii) of Notification 41/2007-ST it is clearly mentioned that such agreement can be produced wherever applicable. Similarly, in respect of courier service also invoice of service provider indicates the airway bill number, name and address of the recipient, destination of courier delivered, weight and number of pieces and the amount charged for service. Therefore, the correlation is clearly established. - even though 100% compliance of the conditions were not made by the appellant, but when the correlation of service with the export goods is established on the basis of other appropriate documents, even if any deficiency in fulfilling the condition exist, on that basis refund cannot be denied. Therefore, the Commissioner (Appeals) order, which is only on the basis of certain conditions stipulated in the Notification was not complied with but ignoring the fact that non-compliance of such condition was compensated with other corroborative documents, cannot be sustained and the same is set aside. - Decided in favour of assessee.
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