TMI Blog2019 (7) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority himself has given refund of service tax paid on Rent a Cab services holding that the approval received by the appellant post availment of services is sufficient. Accordingly, the refund of service tax paid on Rent a Cab services may be allowed in appeal ST/31215/2018 also - refund allowed. Technical Inspection and Certification services - denial on the ground that they had not produced any evidence of payment to the vendor - HELD THAT:- The original authority should get an opportunity to examine the evidence that may be produced by the appellant and decide about the entitlement of refund of service tax in respect of these invoices - matter on remand. Technical Inspection service - denial on the ground that the invoices are dated prior to the refund period - HELD THAT:- Learned CA submits that they had claimed refund in terms of Notification 12/2013-ST which does not require the invoices to be dated during the period of claim of refund. It only requires that only one claim of refund is made during the quarter - In view of the clarification provided by the learned CA, I hold that appellant is entitled for refund of service tax in respect of this amount - re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l authority as well as by the first appellate authority and therefore the issue has reached finality to that extent. The reasons for denial of various services given by the lower authorities are as follows: In Appeal ST/31215/2018: S.No. Nature of service Amount Reason for denial 1 Banking and Financial Services 1,74,214 Bank advices do not contain the name of the Appellant 2 General Insurance Services 1,27,094 Services availed are not general insurance but life health insurance which are not in approved list 3 Rent a Cab service 62,780 Services availed prior to UAC approval 4 Technical Inspection and certification services 43,072 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Refund of amount of ₹ 1,74,214/- was denied to the appellant in appeal ST/31215/2018 and refund of ₹ 1,04,008/- was denied to the appellant in appeal ST/31017/2018 under this head on the ground that bank advices issued by the bank based on which the appellant sought refund of service tax did not contain the name of the appellant at all. Learned CA submits that in terms of Rule 4A of Service Tax Rules [Proviso to Sub- Rule (1)], in case provider of taxable service is banking company or financial institution including non-banking or financial company provide service to any person an invoice, a bill or as the case may be, Challan shall include any document by whatever name called whether or not serially numbered, whether or not containing the address of the person receiving taxable service but containing other information in such documents as required under this Sub-Rule. He would submit that in case of banks, no individual invoices are often issued and hence sufficient latitude has been given by the law itself to claim service tax credit as well as refund. Learned CA took the Bench through some of the bank statements based on which they had claimed credit but it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vendor and they keep availing benefit of the services and keep paying them money periodically in the running account. Therefore, it is difficult to establish a one to one correlation between particular payment and particular invoice. This should not deprive them of either the credit of service tax paid or its refund. b. Learned DR confirms that the service tax refund on this service was denied only on the ground that they were not able to produce evidence of payment against particular invoices. Learned CA submits that they can get a confirmation from the vendor that they had received payments in respect of all the disputed invoices and produce such confirmation before the original authority if the matter is remanded. It is my considered view that the original authority should get an opportunity to examine the evidence that may be produced by the appellant and decide about the entitlement of refund of service tax in respect of these invoices. (4) Technical Inspection service: In respect of these services an amount of ₹ 23,404/- was sought to be denied on the ground that the invoices are dated prior to the refund period. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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