TMI Blog2014 (1) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... documents containing certain deficiencies, the deficiencies in the invoices can be ignored - The original adjudicating authority himself admitted that as per the Board Circular 111/05/09-ST dated 24.2.2009, the location of the service receiver and not the place of performance is the relevant factor. Service receiver was located abroad. Once it is established that location of service receiver is sufficient for determining whether service was export of service and the service receiver was located aboard, the only requirement for assessee to get the refund should be to show that he had actually realized the amount for the services rendered by providing documentary evidence and he has actually paid the service tax. These two requirements hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that the respondent had not fulfilled the conditions under Rule 3(2) of Export of Services Rules, proceedings were initiated for rejecting refund claim. The original authority rejected the refund claim on three grounds: 1) There was no agreement/contract with the foreign principal to establish the nature of services so provided. 2) In the absence of export invoices, whether noticee had provided the service and whether they have received the commission could not be ascertained 3) The respondent failed to submit any concrete evidence or document to establish that they have not passed on the burden of service tax to their customers. On an appeal filed by the respondent, the impugned order was passed whereby the appeal was allowed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by both sides. The learned counsel for the respondent showed me samples of debit notes and FIRCs. Ongoing through the same, I find myself in agreement with the learned Commissioner (Appeals) who has also come to the conclusion that the debit notes comply with the requirement of invoices and there is proper linkage for realizing all the amounts. In fact, the Rules provided for the details to be contained in invoices and the name of the document is not relevant. Further the Rules also provide in the case of assessees who availed CENVAT credit on the basis of documents containing certain deficiencies, the deficiencies in the invoices can be ignored. In this case what is required to be examined is whether the service rendered by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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