9911796707
TMI Blog2011 (9) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The facts of the case are that the appellant Ispat Industries Ltd. are manufacturers of iron and steel products. They also export the said products out of India. For undertaking the export, they availed the service of CHAs and the CHAs charged them for the services rendered and also charged them service tax Rs.1,98,260/- for the period April to June 2008. On exports of the goods, the appellant filed a refund claim claiming refund of service tax paid on CHA services in terms of the provisions of Notification 41/07-ST dated 06.10.2007. The original authority rejected the claim for refund vide order dated 25.9.2008 on the ground that the appellants exporter had not submitted any proof of payment of service tax to the Service Providers as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim of Rs.1.98,216/- does not warrant interference. The appellants are before us against the impugned order. 3. The ld. counsel for the appellant submits that as per Notification 41/07-ST dated 06.10.07 the appellant is eligible for refund of service tax paid on the services which are utilised in the export of goods and CHA services as one of the services notified for such refunds. As per the procedure prescribed, the exporter has to submit evidence to the effect that they have actually paid service tax on the specified services in terms of clause (c) of the proviso to opening para of the Notification. Further, under clause (f) refund claim shall be, inter alia, accompanied by documents evidencing payment of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax need to produce only proof of their payment of service tax to the service provider and they are not required to provide proof of service tax by the service provider to the exchequer. 5. Ld. AR appearing for revenue reiterates the findings given by the lower authority but fairly concedes that the Board circular dated 11.12.2008 clarifies the position. 6. I have carefully considered the rival submissions. From the clarification issued by the Board, it is absolutely clear that so long as the exporter produced invoice/challan/bill, issued by the supplier of taxable service in conformity with Rule 4A of the Service Tax Rules, 1994, that would be reasonable evidence that the service on which refund is being sought ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. In the light of the clarification given by the CBEC and also order of this Tribunal in the case cited supra it is clear that the exporter claiming refund of service tax has to furnish only documentary evidence in support of his payment of service tax to the service provider. He is not required to submit any evidence of the payment of service tax by the service provider to the exchequer and the same is not provided for, for claiming refund under Notification 41/07-ST dated 06.10.07. Therefore, the ld. appellate authority s order is bad in law and requires to be set aside and I do so. 8. Since the appellant has furnished documentary evidence to the Jurisdictional Asst. Commissioner for having paid the service tax to the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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