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2017 (5) TMI 184 - AT - Service TaxRefund claim - export of rice - N/N. 41/2007-ST - denial on the ground of lack of supporting evidence and co-relation of document submitted by the appellant - Held that: - There is no rejection based on any legal issue and it is found that the appellants have submitted a chart containing details like invoice number, date, shipping bill number, load port details, description of goods, service providers details, tax paid etc - the rejection of refund claims appears to be made on a summary basis. Admittedly, invoices do contain basic particulars and co-relation as per the chart furnished by the appellant should be sufficient to consider their claim - procedural infractions cannot take away the substantive benefit in cases where export of goods is established. The lower authorities did not examine all the supporting documents submitted by the appellant. It is to be noted here that the decided cases dealing similar set of facts and Board’s clarifications were also to be considered before deciding on the eligibility of the appellant for the claims - appeal allowed by way of remand.
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