TMI Blog2015 (9) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... t be carried out by the department on the basis of incomplete invoices. Invoices issued by the service provider have been mentioned services which have been provided by the service provider in detail and detail regarding the services received by the appellant are mentioned in the invoices. It is also not disputed that the appellant has received the services and paid service tax thereon. In the circumstances, relying upon the above said decisions, I hold that the appellant is entitled for the refund claim. - Impugned order is set aside - Decided in favour of assessee. - Appeal Nos. ST/57588, 57678, 57679, 57680/2013 - Final Order Nos. 51604-51607/2015 - Dated:- 7-5-2015 - Ashok Jindal, Member (J), J. For the Appellant : Shri Abh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellant submits that the suppliers of services are registered under CHA services but the appellant employed them for all the logistic services and also issued invoices to the appellant for the services provided by them and service tax has been paid on these services. Therefore, as per CBEC Circular No.106/9/2008-ST dt.11.12.2008, the refund cannot be denied. He further submits that it is not in dispute that the appellant has paid service tax on the services provided by the service providers and the same has been used by the appellant for export of their goods. Therefore, they are entitled to claim refund of service tax paid by them as held by this Tribunal in the case of Durhan Spintex Holding Pvt.Ltd. vs. CCE, Ahmedabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BEC's circular No.106/9/2008-ST dt. 11.12.2008 which clarified as under:- CLARIFICATION: The invoices/challans/bills issued by supplier of taxable service, in conformity with rule 4A of the Service Tax Rules, 1994, are reasonable evidence that the services on which refund is being sought are taxable service. The Compliance of condition that exporter has actually paid the service tax rests with the exporter claiming refund. Therefore, in so far as this condition is concerned, the refund claim should be processed based on furnishing of appropriate invoices/bills/challan by the person claiming refund and undertaking to the effect of payment of service tax by him. For the purposes of compliance verification, random checks should be carri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved as under: The refund of service tax claimed on port services has been rejected on the ground that the appellant have not got invoice from the service provider but from the CHA and also for the reason that the service provider was neither the port nor authorised by the port. It was submitted by the appellants that the CHA has acted as a pure agent and has collected the amount from them and paid to the service provider and appellants have provided all the documents and proof of payment of service tax and therefore they are eligible. The very same issue had come up before the Tribunal earlier and this Tribunal has taken the view that in respect of port service, THC charges, REPO/BL charges etc, Whether service provider was authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwise in order. The procedural violations by the service provider need to be dealt separately, independent of the process of refund. 4. As such the Revenue's contention that service provider was registered under different category cannot be made a basis for denial of refund to the appellant. 10. This issue was further examined in the case of Indoworth (India) Ltd. vs. CCE, Nagpur (supra), wherein this Tribunal observed as under:- 6. I have carefully considered the submissions made by both sides and perused the records. The appellants claimed refund of Service Tax under Notification No. 41/07-S.T., dated 6-10-2007. The appellants have paid Service Tax on specified services used for export of goods. The goods h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt separately, independent of the process of refund. From the above, it follows that granting refund to exporters on taxable services that he received and uses for export do not require verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. 7. The Tribunal in the case of Sunflag Iron Steel (supra) on similar issue held that once Service Tax paid is not disputed the assessee is entitled to take refund of Service Tax paid by them in terms of Notification No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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