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2015 (9) TMI 475 - CESTAT KOLKATA

2015 (9) TMI 475 - CESTAT KOLKATA - TMI - Input services being GTA services - Claim of refund on input services used in Export of goods - Notification No.41/2007-ST - xport invoices numbers are not mentioned in the lorry receipt and the shipping bills - Held that:- However, they are in a position to establish the link between the lorry receipt and the respective export invoices under which the goods were exported. There is no need to examine whether the said condition is substantive or otherwise .....

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No. ST-53/11 - Order No. FO/A/75458/2015 - Dated:- 28-8-2015 - Hon ble Dr. D. M. Misra, Member ( Judicial ), J. For the Appellant : Shri S. B. Sharma, Adv. For the Respondent : Shri A. Roy, Supdt. (AR) (s) ORDER Per Dr. D. M. Misra These appeals are filed against the Order-in-Appeal No.53-54/ST/B-II/2010 dated 23.11.2010 passed by the Commissioner(Appeals) of Central Excise, Customs & Service Tax, Bhubaneswar. 2. The facts in brief are that the appellant is an exporter of iron ore fines and .....

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the export invoices numbers are not mentioned in the lorry receipt and the shipping bills as required under Notification 14/07-ST dated 6.10.07 as amended by Notification 3/2008-ST dated 19.2.2008. Hence, the present Appeal. 3. The ld.Advocate, appearing for the appellant has submitted that there is no dispute of the fact of export of goods from Paradeep Port and also it is not in dispute that GTA services were received by them on which service tax had been paid. He has submitted that all the de .....

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entral Excise, New Delhi Vs. Hari Chand Shri Gopal - 2010 (260) ELT 3 (SC) and Mangalore Chemicals & Fertilizers Ltd. Vs. Deputy Commissioner - 1991 (55) ELT 437 (SC), Union of India Vs. Wood Papers Ltd. - 1990 (47) ELT 500 (SC). 4. He has also submitted that all the particulars regarding export of goods including the invoices are available with them and they can co-relate the lorry receipt with the export invoices so as to satisfy the Department that the refund of service tax claimed pertai .....

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ification is mandatory in nature and the claimant ought to satisfy all the conditions laid down under the said Notification. In support of his submissions, he has referred to the judgments of the Hon'ble Supreme Court in the case of Commr. of Central Excise, Chandigarh I Vs. Mahaan Dairies - 2004 (166) ELT 23 (SC) &MotiramTolaram Vs. Union of India - 1999 (112) ELT 749 (SC). 6. Heard both sides and perused the case records. The present refund claim relates to GTA service used by the appe .....

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that the relevant invoice numbers were not mentioned in the lorry receipts and also in the corresponding shipping bills. During the course of hearing, the Id. Advocate has submitted that the details of export invoices are reflected in theshipping bills. But, he has fairly admitted that export invoice details could not be mentioned in respective lorry receipts. However, they are in a position to establish the link between the lorry receipt and the respective export invoices under which the goods .....

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