TMI Blog2017 (6) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed as the valid document for the purpose of claiming refund of service tax - Held that: - Rule 4A ibid mandates that taxable service has to be provided on invoice, bill or challan, containing certain informations. If the debit notes issued by the service provider contained the desired information, the same should be considered as the valid document for the purpose of extending the benefit contained in Notification dated 06.10.2007 - Since, the debit notes have to be verified by the original authority for ascertaining their contents, we are of the view that matter should go back to the original authority for necessary verification - matter on remand. Refund claim - CHA service - denial on the ground that Description of goods not men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by CHA. Further, details of other expenses have not been furnished. e. Cleaning activity is not prescribed as the service for claim of refund under Notification dated 06.10.2007. f. Refund on technical inspection and certification services cannot be considered under the Notification dated 06.10.2007. 3. The ld. Consultant appearing for the appellant submitted that with regard to rejection of refund claim on the ground mentioned in Sl.No. (a) to (c) above, the issues are no more res-Integra in view of the decisions of the Tribunal in the case of Shivam Export Ors. Vs. CCE, Jaipur, Final Order No. ST/A/53916-53918/16-CU dated 26.11.2015, SRF Ltd. Vs. CCE, Jaipur reported in 2015-TIOL-2241-DEL (CESTAT), final orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince such services were provided within the port of export. We find that the issue is no more resintegra and is settled in the above decisions cited by the ld. Consultant. Thus, the appellant is entitled for refund of service tax in respect of the services mentioned as sl. No.(a) above. 7. Rule 4A ibid mandates that taxable service has to be provided on invoice, bill or challan, containing certain informations. If the debit notes issued by the service provider contained the desired information, the same should be considered as the valid document for the purpose of extending the benefit contained in Notification dated 06.10.2007. Since, the debit notes have to be verified by the original authority for ascertaining their contents, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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