TMI Blog2018 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal(s) Involved: ST/21719/2017-SM - Final Order No. 20281 / 2018 - Dated:- 19-2-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri T.S.A. Pillai, Consultant And AB G Associates, For the Appellant Shri Pakshirajan, Asst. Commissioner(AR), For the Respondent Per: S.S GARG The present appeal is directed against the impugned order dt. 1 1/10/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has set aside the Order-in-original granting refund of ₹ 5,51 ,370/- to the appellant. 2. Briefly the facts of the present case are that the appellant is a EOIJ and rendering service under the category of Business Auxiliary Service and Business Support Service. For providing the output service, appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the auditor certifying the correctness of the refund claim in respect of the exported services. He further submitted that the other ground on which the refund has been rejected was that the appellants have not produced original invoices. To rebut this finding, the learned counsel submits that as per the notification, there is no need to produce the original invoices. He also submitted that auditor has given the certificate that he has verified all the invoices. He also submitted that the Chartered Accountant certificate certifying that the services covered by the invoices were used for providing export services for the period from October 2013 to December 2013 and that the appellant is not in a position to utilize the CENVAT credit. In s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Chartered Accountant and also the original invoices. I also find that the certificate of the Chartered Accountant was produced by the appellant and it is certified that the services covered by the invoices were used for providing export of services for the relevant period and a consolidated statement of invoices was filed which was certified by the Chartered Accountant also. Further I also find that there is no need of signature on the computer generated invoices. In view of this, I am of the view that the impugned order is not sustainable in law and therefore, the same is set aside by allowing the appeal of the appellant. (Operative part of this order was pronounced in court on conclusion of the hearing) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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