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TMI Blog2011 (9) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... e are two appeals against two order-in-appeals, the issue involved is same and therefore both are taken together and a common order is passed. 2. The appellant had exported packaged tea and submitted refund claims for service tax paid by them used for export of finished goods on the services received by them viz. Port service and GTA service. As regards Port service, the refund claim has been dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider was authorized by port or not. The decisions in which a view has been taken are as under: i) Dishman Pharma & Chemicals Ltd - 2011 (021) STR 0246 ii) Ramdev Food Products Pvt.Ltd. - 2010 (9) STR 833 4. As regards denial of the refund on the ground that debit note cannot be a document, I find considerable force in the arguments advanced by the ld.Counsel that according to proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he document even if it does not contain certain details but contains other details as specified therein. Therefore, the original adjudicating authority is required to apply Rule 4A of Service Tax Rules, 1994 and Rule 9(2) of CENVAT Credit Rules, 2004 and examine the eligibility of CENVAT Credit of service tax paid and refund as the case may be. In this case, I find that this has not been done by b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not having evidence cannot arise. Another observation made is that the appellant was required to produce self certified copies of documents which they have failed to do. Ld. Counsel submits that they had submitted self certified copies. In any case, it is a curable defect and the appellant could have been asked to cure the defect rather than using it as a tool to reject the claim. 5. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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