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2015 (10) TMI 226 - AT - Service TaxDenial of refund claim - Notification No. 12/2005 - appellant had claimed rebate of Service Tax on bills which are prior to the date of declaration under Notification No. 12/2005 and also prior to the date of export, which is October, 2010 - Held that:- Rebate has been sought under the provisions of Notification No. 12/2005 issued in terms of Rule 5 of the Export of Service Rules, framed under Notification No. 9/2005, dated 3-3-2005. I find that there is no dispute on the fact that the appellant had followed the procedure laid down in the notification regarding filing of declaration giving all requisite details such as description, value, amount of duty payable on input services actually required to be used in providing taxable services to be exported. I find inconsistency between the order of the adjudicating authority and that of the Appellate Authority. - No doubt regarding actual use, as has been raised. The fact that the date of input service invoices need not be of the same date or of around the same date as the date of the export is a very natural and normal phenomena. When the whole process of receiving input service and providing output service is a continuous ongoing process, it is quite natural that there will be time lag. The appellants have been providing all the details of input service and the output service and a major portion of the refund claim amounting to ₹ 9,08,188/- was sanctioned based on same facts of use of input services for providing output service. The amount of ₹ 1,47,539/- was rejected only on the ground that the period of export is October 10, whereas the period of invoice relating to input service is different. There is no requirement under Notification No. 12/2005 that the period should be same or that the declaration should be filed before the date of the input invoice. Therefore, I allow the rebate claim as valid in law - refund claim was rejected without the proper show cause notice proposing rejection and the whole process violates the principles of natural justice. - Decided in favour of assessee.
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