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2015 (5) TMI 954 - CESTAT BENGLALORE

2015 (5) TMI 954 - CESTAT BENGLALORE - TMI - Denial of refund claim - service tax paid in respect of CHA service - Claim was rejected on the ground that invoices of the CHA did not contain the Shipping Bill number & date, description of goods exported and number & date of invoice issued by exporter - Held that:- ervice should have been received in respect of the Shipping Bill and the exporter should be able to show it to be so. In this case, the only ground on which benefit of refund has been re .....

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e, the matter has to be remanded to the original adjudicating authority and therefore, there is no harm in allowing the appellants to make another attempt to convince the original adjudicating authority. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal(s) Involved: C/741/2012-SM, C/742/2012-SM - Final Order No. 21134 & 21135 / 2015 - Dated:- 1-5-2015 - SHRI B.S.V.MURTHY, J. For The Appellant : Mr. HY Raju, A.R. For The Respondent : Mr. N. Jagdish, A.R. Appel .....

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t the appellants had submitted a tabulated statement showing the details of service tax refund claimed by them for each Shipping Bill. As regards GTA service, the Commissioner (Appeals) noted that the appellants could not provide the necessary correlation between the service tax paid and actual export made by them. 4. As regards CHA service, the claim was rejected on the ground that invoices of the CHA did not contain the Shipping Bill number & date, description of goods exported and number .....

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