TMI Blog2017 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... for the exported goods - Held that: - the service tax was collected by the bank for realization of export proceeds and vouchers were issued by the bank. Therefore, there is no dispute about export of goods and charges collected by the bank for realization of export proceeds. Thus, refund claim is not deniable for the procedural lapses, if any and same should be allowed. Rejection of refund of service tax paid on cleaning/fumigation of containers services - rejection on the ground that condition of exemption notification not fulfilled - Held that: - since the appellant is not pressing for refund on this ground, the same is rejected. Rejection of refund of service tax paid on technical testing and analysis services - rejection on the ground that condition of exemption notification not fulfilled - Held that: - the consultant is not pressing for the same, therefore, refund is rejected. Appeal disposed off - decided partly in favor of appellants. - ST/78/2011 to 81/2011, ST/96/2011, ST/98/2011, ST/110/2011, ST/1160/2010, ST/1246/2010, ST/1299/2010, ST/1307/2010, ST/1312/2010, ST/1426/2010, ST/1427/2010, ST/1542/2010, ST/1544/2010, ST/1610/2010 - Final Order No. 50569-50585/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er invoice not submitted (debit notes not prescribed documents 3. CHA Services-as per 010, description of goods not mentioned in the invoices issued by CHA. Further, details of other ex enses not iven. 4. Rejection of refund of service tax paid on cleaning/fumigation of containers services on the grounds that condition of exemption notification not fulfilled 5. Rejection of refund of service tax paid on technical testing and analysis services. 4 ST/13 12/10 Satyam Enterprise s (Unit-Il) 1,21,401/- 01.10.2008 to 31.12.2008 1-5 as per appeal No. ST/1307/2010 above 5 ST/14 27/10 Shekhawa ti Art Export (Unit-IV) 47,065/- 01.01.2009 to 31.03.2009 Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Proper invoices not produced. CHA Services as above 11 ST/11 60/10 M/s Aztec Shiva Handicrafts Arts (P) Ltd. 93,784/ 01.10.2008 to 31.12.2008 Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services not produced. Proper invoice not submitted (debit notes not prescribed documents) Non submission of proof of payment of service tax on GTA Services. CHA Services-as per OIO, description of goods not mentioned in the invoices issued by CHA. Further, details of other expenses not given. Rejection of refund on cleaning activity on the ground that conditions of exemption notification not satisfied 12 ST/14 26/10 M/s Lalji Handicrafts 35,101/- 01.01.2009 to 31.03.2009 Refund claim on THC charges, bills of lading charges, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; as the service providers are registered under different category and proof of deposit of tax under port services by the service providers, were not produced. (b) Non submission of proof of payment of service tax on GTA services by service providers. (c) Proper invoices were not submitted (debit notes are not prescribed documents) (d) Rejection of service tax paid on CHA services on the grounds that description of goods was not mentioned in the invoices issued by service providers and details of other expenses not given. (e) Rejection of service tax paid on courier services on the grounds that IEC No and export invoice no not mentioned on the invoice issued by courier agency. (f) Rejection of service tax paid on services relating to collection of foreign exchanges on the grounds that debit notes/vouchers issued by bank from which it is not evident that services were used for the exported goods. (g) Rejection of refund of service tax paid on cleaning/fumigation of containers services on the grounds that condition of exemption notification not fulfilled. (h) Rejection of refund of service tax paid on technical testing and analysis services on the grounds tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to particular shipping bills and is clearly verifiable. 7. Regarding rejection of refund of service tax paid on cleaning/fumigation of containers services (Para 2g) on the grounds that condition of exemption notification not fulfilled, the Id consultant submits that he is not pressing for the refund claim on this services . 8. Rejection of refund of service tax paid on technical testing and analysis services (Para 2h) on the grounds that condition of exemption notification not fulfilled., Id consultants submits that he is not pressing this. 9. Ld. DRs appearing for Revenue fairly admit that the issue mentioned at Sr. 2 (a to e) are covered by the CESTAT orders mentioned above and for the rest of the issues, they reiterated the findings of the lower appellate authority. 10. I have considered the issues and the arguments put forth by both sides. I find that the issue mentioned at S.N. 2 (a to e) are admittedly covered in favour of the appellants vide the orders of Tribunal referred to by the appellant. Therefore, I Allow the appeal to that extent. Regarding rejection of refund claim of service tax paid on services relating to collection of foreign exchanges (Para ..... X X X X Extracts X X X X X X X X Extracts X X X X
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