TMI Blog2015 (6) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... laim has been rejected on the belief that the claim related to the period April, 2008, but the claim actually related to the period subsequent to 16-5-2008, by which time ITSS had become liable to service tax. Appellant not registered till June, 2008 - Held that:- by following the decision of Tribunal in the case of Apotex Research Pvt. Ltd. & Others Vs. CC, Bangalore-CUS [2015 (3) TMI 346 - C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the ST-3 returns does not tally with the amount claimed in the refund claims - Held that:- the refund claim is not based on ST-3 returns and ST-3 return is nothing but a report of transactions that have taken place over a period covered by the returns. On the ground that the figures in ST-3 returns were not correct or there was a substantial difference, refund claim cannot be rejected. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Rules, 2004. 2. Heard both sides. 3. The first ground based on which refund has been rejected is that the Information Technology Software Service (ITSS) was not liable to tax. It was submitted that this claim has been rejected on the belief that the claim related to the period April, 2008, but the claim actually related to the period subsequent to 16-5-2008, by which time ITSS had beco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) has observed that the appellant has not furnished details of all the exports in respect of which the particular FIRC pertains. The amount shown in the FIRC is more than the export invoices in respect of which refund is claimed. Learned C.A. agrees that the appellant shall furnish the reconciliation statement showing all the export invoices relating to the particular FIRC irres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , nature of service and its nexus and utilization of the service for rendering output service are relevant and merely because there was some mistake in the ST-3 returns, substantive right of assessee for refund cannot be rejected. Therefore, I do not consider it necessary to consider the issue as to whether figures in ST-3 returns tallied with the amounts claimed in the refund claims or not. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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