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2023 (10) TMI 679 - CESTAT CHANDIGARHRejection of Refund claim - service tax paid to various persons for facilitating the export of goods - CHA Services - Foreign Based Commission Agent - Transport of Goods by Road and By Rail. CHA Services - rejection on the ground that the Appellant provided the documents in the shape of Expense Vouchers/Debit Notes/Invoices issued by M/s Baid International Services, M/s NSL Agency (India) Pvt. Ltd., M/s Orchid Shipping Pvt. Ltd., and M/s Transmarines, whereas the services are provided by M/s United Custom House Agency Pvt Ltd., M/s Speed Impex, M/s R.N. Orange Overseas Pvt. Ltd. and M/s Reliable Travel & Cargo Ltd. - HELD THAT:- In this case the Customs House Agent has entered into agreement/contract with other parties to provide the said services on their behalf and the copies of agreements between service providers and the Custom House Agent and the certificates from the CHAS for acting as pure agents have been furnished by the appellant but the same were not considered by the Ld. Commissioner (Appeals) while rejecting the refund claim - the appellants are entitled to refund of service tax paid on CHA Services subject to verification by lower authorities. Foreign Based Commission Agent - rejection on the ground that no agreement/contract was provided showing the payment of commission to foreign agent - HELD THAT:- Ld. Commissioner failed to consider the confirmation of contract which has been produced by the appellant - the condition laid down in the notification are satisfied and the appellant is entitled to get the refund on this service subject to verification by the lower authorities. Transport of Goods by Road and By Rail - rejection on the ground that the details of exporter invoices are not mentioned in lorry receipts and the appellant has not provided any proof of payment of service tax - HELD THAT:- The Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, INDORE VERSUS GRASIM INDUSTRIES LTD. [2011 (7) TMI 944 - CESTAT, NEW DELHI] has held that the "debit notes" contain all the details which are required to be mentioned in the invoice and except for its name. Therefore, it can be treated as equivalent to invoice - thus, the refund on this ground has wrongly been rejected and the appellants are entitled to refund of service tax paid on the impugned services subject to verification by the lower authorities. The appeals are allowed by way of remand, directing the original authorities to verify the documents and thereafter, allow the refunds.
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