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2020 (1) TMI 191 - AT - Service TaxRefund/rebate of service tax - N/N. 41/2007-ST dated 06.10.2007 as amended by Notification No 3/2008-ST dated 19.02.2008 - rejection of refund on the ground that appellant have not been complied with as the details of the exporters invoice relating to export goods are not mentioned in the lorry receipt and the corresponding shipping bill which is the mandatory condition in terms of the notification. HELD THAT:- As per Notification No. 41/2007-S.T. certain co-relations are required to be made before sanctioning the refund claims. It is observed from C.B.E. & C. Circular No. 120/01/2010-S.T., dated 19-1-2010 that exporters were facing certain difficulties in relation to one to one co-relation between input services and the exports made. The learned Chartered Accountant brings to the notice of the Bench para 3.2.1 of C.B.E. & C. Circular dated 19-1-2010 to argue that self-certification of the exporter or a Chartered Accountant if given is sufficient to sanction refund - also, Revenue could not produce the required documents before the Bench to ascertain as to what extent co-relation can be made and whether any liberal view can be taken in these proceedings in view of C.B.E. & C. Circular No. 120/01/2010-S.T., dated 19-1-2010. C.B.E. & C. in Para 3.2.1 of Circular No. 120/01/2010-S.T., dated 19-1-2010 gave a clarification was with respect to Notification No. 5/2006-C.E. (N.T.) but it clearly conveys that in budget 2009 the scheme under Notification No. 41/2007-S.T. was simplified in Notification No. 17/2009-S.T. by providing self certification or Chartered Accountant’s certification about co-relation and nexus between input Services & the exports. That above logic can be followed for Notification No. 5/2006-C.E. (N.T.) where such simplification of Notification No. 17/2009-S.T. may not be available. Appeal allowed - decided in favor of appellant.
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