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2016 (1) TMI 259 - AT - Service TaxRefund claim - services used for export of goods - Notification No. 41/2007-ST - General Insurance Service, Goods Transport Agency Service, Port Service (Terminal Handling Charges), Custom House Agent Service, Technical Certification & Inspection Service and Storage & Warehousing Service. - nexus of input services on which refund was sought for - Held that:- one or other documents either on the basis of reference of documents or identity of the goods, it clearly establish the correlation between the input services and export goods, if that is so, then this procedural condition even if not complied with scrupulously, refund cannot be rejected. The conditions prescribed in the Notification are directory and not mandatory. Moreover from all the conditions, it clearly appears that such conditions are only to ascertain the nexus between the services and export goods. If, with other corroborative documents, the same purpose is served as mention in the Conditions, the refund should be allowed. Ld. Commissioner (Appeals) proceeded only on the ground that conditions prescribed in the Notification were not complied with, but he has not verified other corroborative documents by which nexus is otherwise established. - matter remanded back to the Original Adjudicating Authority to pass a denovo adjudication order considering our above observations.
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