TMI Blog2014 (1) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... f authorized services. If this is done, in my opinion even though invoice mentions the services as ‘garden maintenance’ and ‘waste disposal’, if service tax has been paid under the category of services listed in the services of the SEZ, benefit should be allowed. Claimant of the refund is required to show that he has paid the service tax to the service provider/to the Government as the case may be. The appellant had not provided any evidence. Learned Chartered Accountant submits that initially they did not produce the evidence since bank statements were running into hundreds of pages and they felt it was very voluminous and not required. However, before Commissioner (A) it was produced. However, the Commissioner (A) has not examined the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption has not been claimed. Learned AR is not able to produce any contrary decision. Therefore, it has to be held that on this ground refund claim could not have been rejected. (b) In respect of certain services, service providers had raised invoices in the address of the appellant which is not the unit which is claiming the refund. However, it was submitted by the learned Chartered Accountant that in this case, the appellant had produced declaration from the service providers stating that services were actually provided to the SEZ unit and invoices were raised by mistake. In view of the fact that appellant has produced this certificate/declaration of the services having been received by the SEZ unit just because the address of the rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 2012-TIOL-1034-CESTAT-MUM to support the claim that if the service is listed in the list of services, the concerned customs authorities cannot question the eligibility on the ground of nexus or otherwise. (d) Refund claim made with regard to the invoices issued by BPCL has been rejected on the ground that BPCL is not at all listed for providing services under the category of cargo handling service . It was the appellants claim that BPCL had provided cargo handling service . Learned Chartered Accountant submits that despite their efforts they could not get a certificate issued by BPCL as to under what exact category the service was rendered in respect of supply of diesel made to them and service tax charged thereon. He submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace it with the proper invoice when the matter goes for reconsideration. This will be considered on merits by the original authority as regards the eligibility of refund on the portion of the replaced invoice. (g) In respect of two invoices, claim has been rejected on the ground that the invoice does not show the element of service tax. Learned Chartered Accountant submits that these invoices relate to goods transport agency and service tax has been paid by the appellant as a receiver of service under reverse charge mechanism. Therefore the invoice could not have shown the service tax element. This aspect is required to be considered and I find merit in the submissions. (h) One more common issue on basis of which claims have been reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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