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2016 (6) TMI 410 - CESTAT BANGALORE

2016 (6) TMI 410 - CESTAT BANGALORE - TMI - Payment of service tax to the CHA and Courier Agency for export of finished goods - refund of service tax in terms of Notification No. 41/2007-ST dated 06.10.2007 as amended vide Notification No. 17/2008-ST dated 19.02.2008 rejected - Held that:- After going through the details given by the appellant along with the certificates of the CHA, find that the appellant has furnished sufficient details which if examined can establish the link proving to the f .....

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n favour of assessee by way of remand. - E/913/2011, E/914/2011-SM - Final Order Nos. 20366-20367/ 2016 - Dated:- 27-5-2016 - SHRI S.S. GARG, JUDICIAL MEMBER For the Petitioner : Shri Anirudha Naik, Advocate For the Respondent : Shri Mohd. Yusuf, AR ORDER PER: S.S. GARG The appellant has filed these two appeals against the Order-in-Appeal dated 31.12.2010. Since in both the appeals identical issue is involved and impugned order is one, therefore both the appeals are being disposed of by this ord .....

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ication No. 6/2006 dated 01.03.2006 as amended by Notification 6/2008-CE dated 01.03.2008. The appellants are availing the facility of cenvat credit on inputs, input services and capital goods under Cenvat Credit Rules 2004. Appellant filed two applications for refund of service tax in terms of Notification No. 41/2007-ST dated 06.10.2007 as amended vide Notification No. 17/2008-ST dated 19.02.2008 for the quarter as detailed below: Sl. No. Refund filed for the Quarter Amount claimed (in Rs.) Or .....

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t do not satisfy the conditions specified in the Notification 41/2007 inasmuch as they do not contain any of the particulars mentioned in the Notification and also for failure to produce any evidence to link the use of the said services in relation to export of goods. Further with reference to the service tax refund of ₹ 79,632/- (Rupees Seventy Nine Thousand Six Hundred and Thirty Two only) claimed by the appellant for the quarter October 2008 to December 2008, an amount of ₹ 13,448 .....

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the appellant has filed the present appeals. 4. Learned counsel for the appellant submitted that the invoices not containing the details as mentioned in Notification No. 41/2007 is only a procedural formality to be complied with whereas the substantial condition i.e. export of goods has taken place and the documents evidencing the said transactions were also submitted before the lower authorities and further the appellant furnished a certificate obtained from M/s. Sea-Air Logistics (I) Pvt. Ltd .....

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) E.L.T. 7 (S.C)] 4.1. Learned counsel for the appellant further submitted that the impugned order is not sustainable in law as the learned Commissioner has not applied her mind independently and simply followed the order of Assistant Commissioner and without considering the case laws cited by the appellant. He further submitted that it is undisputed that during the relevant period i.e. July 2008 to September 2008 the appellant has paid service tax in respect of services of CHA as well as Courie .....

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e no. of exporter, export invoice no., nature of courier, destination of the courier including the name and address of the recipient of the courier and the exporter did not produce evidence to link the use of the Courier Service to export goods and further in relation to CHA refund was denied on account of non-fulfillment of the conditions specified in Notification 41/2007. On the other hand the learned AR reiterated the findings in the impugned order and submitted that the appellant failed to f .....

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