TMI Blog2015 (2) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices. The said invoices were not produced either before the original authority or the Commissioner (Appeals). In this regard, the matter is therefore remanded to the original authority to examine the case. As far as the invoice is concerned, I find that there is no dispute about the fact that the goods were exported. Port services are availed and while availing the Port services the service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHA to get the lorry receipt and also it will be possible for them to co-relate the bills with the goods exported under Shipping Bill. Since the ld. Counsel undertakes to produce the lorry receipt and make attempt to co-relate the bills with the goods exported, the matter is remanded to the original authority who can examine on the basis of the documents if produced - Decided in favour of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) has allowed the refund relating to Port Service in respect of number of invoices. However, in respect of one case, the appellants have produced the copy of the Bill of Lading and not the copy of the invoice. In view of this fact, the Commissioner (Appeals) disallowed the claim. In fact, the handling services was done by M/s. APL (I) Pvt. Ltd., on behalf of M/s. MPRS Shipping Logistics Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were not produced either before the original authority or the Commissioner (Appeals). In this regard, the matter is therefore remanded to the original authority to examine the case. As far as the invoice is concerned, I find that there is no dispute about the fact that the goods were exported. Port services are availed and while availing the Port services the service tax was paid. The fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te. However, the ld. Counsel submits that they will try to contact CHA to get the lorry receipt and also it will be possible for them to co-relate the bills with the goods exported under Shipping Bill. Since the ld. Counsel undertakes to produce the lorry receipt and make attempt to co-relate the bills with the goods exported, the matter is remanded to the original authority who can examine on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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