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TMI Blog2018 (1) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... registered with the Service Tax Department in Katni jurisdiction, Madhya Pradesh. They have filed various refund claims in terms of Notification No.17/2009-ST dated 07.07.2009. The said notification exempted certain services which are used by the exporter of goods. The exemption is to be claimed by way of filing refund claims. The respondent-assessee filed such claims mainly for service tax paid on technical testing and analyses service, port services, test inspection and certification service and transport of goods by road services. These claims were examined and sanctioned by the jurisdictional Deputy Commissioner. Against this sanction orders the Revenue preferred appeals before the Commissioner (Appeals). These appeals were dismissed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Payment of service tax on port service will not make the exporter automatically eligible for refund. 4. We note none of the above grounds are having any merit either factually or legally. It would appear that the present appeals have been filed mechanically without appreciating the legal scope and the spirit of the clarifications issued by the Board including the question of jurisdiction to decide the claims. In fact, a perusal of the impugned order will reveal that all these grounds have been examined in detail for a clear finding by the lower authorities. 5. Both the original authority as well as the first appellate authority have arrived at a similar conclusion after detailed examination of the merits of the case. 6. On the first is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and certain mis-match, we find that the respondent-assessee filed claims, shipping bill, invoice and had submitted copies of shipping bills, bills of lading proving export of quantity of iron ore mentioned in the shipping documents leaving no room for doubt regarding export of iron ore. It is also recorded that regarding co-relation of documents, the Board vide Circular dated 189.01.2010 stated that the departmental officer are only required to make basic scrutiny of documents. There is a provision of self certification or certification by Chartered Accountant about co-relation and nexus of input services with the exports. It is clear that in present appeals the Revenue had not brought out a specific case of any mis-match in the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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