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2023 (9) TMI 570 - CESTAT MUMBAIRebate claim rejected - no correlation between the exported services and Foreign Inward Remittance Certificate (FIRC) - documentary evidence to show that the services were rendered outside India was not furnished with documentary evidence - HELD THAT:- There are only two conditions stipulated in the said Notification No. 11/2005-ST dated 19.04.2005. The said conditions are that the taxable service is required to be exported and payment of the export should be received in India in convertible foreign exchange and that the service tax and cess has to be paid on taxable services exported to be eligible to claim rebate of the said paid taxes. While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the issue related to the said two conditions and if the said two conditions are satisfied, then the rebate claim needs to be sanctioned - thus the other issues raised and deliberated in the impugned order such as admissibility of Cenvat credit or delay in amendment of registration etc. have no bearing on admissibility of rebate in the present proceedings. Whether the above two conditions are satisfied by the appellant? - HELD THAT:- It is found through the proceedings that there is no dispute on the fact that the appellant had paid service tax in respect of which the appellant had applied for claim of rebate. Therefore, now the only condition that needs to be satisfied is whether the appellant had received convertible foreign exchange in respect of the claims made by them. We understand that unless convertible foreign exchange has been received, the rebate in respect of such invoice cannot be granted to the appellant. During the hearing, appellant had produced FIRC wise list of invoices establishing that against a particular FIRC, various invoices were covered through which service tax was paid. However, this compilation was not submitted to the original authority - it is deemed fit to remand the matter to the original authority with a direction not to raise any other issue and examine receipt of convertible foreign exchange against individual invoices or set of invoices covered by the rebate claim and if such foreign exchange is received, then to that extent to allow the rebate. Appeal allowed by way of remand.
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