TMI Blog2020 (3) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the service provider. The name is very much apparent thereupon. Even appellant s name is also specifically mentioned on the invoices. The details of shipping bill, bill of lading No., invoice No. are mentioned. It has been a settled law that so long there is a substantive compliance of the Notification the benefit cannot be denied and a mere clerical error should not be the ground of rejection of refund claim or the benefit. In view thereof the allegation of invoice being a mere draft invoice is not sustainable, specially when there is no other documents in possession of the Department to falsify the invoices produced by the appellant on record. The C.A. Certificate is also produced by the appellant clarifying that all the three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 167/2020 - Dated:- 15-1-2020 - HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri Jatin Mahajan, Advocate for the Appellant Shri. Pradeep Gupta, Authorised Representative for the Respondent ORDER RACHNA GUPTA: M/s. Baba Super Minerals Pvt. Ltd., the appellant is engaged in manufacture and export and thus, had filed a refund claim of Service Tax for ₹ 8,58,102/- alongwith supporting documents on 07.02.2017 (manually) for the period from October, 2016 to December, 2016 under Notification No. 41/2012-ST dated 29.06.2012. The said Notification was amended vide Notification No. 1/2016 ST dated 03.02.2016, so as to, inter alia, allow refund of Service Tax on services used beyond the factory or any other place or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Jatin Mahajan, ld. Counsel for the appellant and Shri Pradeep Gupta, ld. Authorised Representative for the Department. 3. It is submitted on behalf of the appellant that refund has been denied on two grounds:- 1. The Invoices be inadmissible, as they lack the material particulars. 2. The Banking and Financial Services are not for the export. 3.1 It is submitted that none of the grounds is sustainable as all the relevant details as are required under Rule 4 A (1) of Service Tax Rules, 1994 are duly available on the said invoices, irrespective that the invoices were draft invoice. Above all, a C.A. Certificate was furnished certifying all the relevant details to be correct. As far as Banking and Financial Services are concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of person receiving taxable service. (3) Description and value of taxable service provided or agreed to be provided. (4) Service Tax payable on the taxable services. 6. At this stage, I observe that invoices in question are very much on record. Perusal thereof shows that all the above said details are very much available on the said invoices. The invoice is issued by the service provider. The name is very much apparent thereupon. Even appellant s name is also specifically mentioned on the invoices. The details of shipping bill, bill of lading No., invoice No. are mentioned. It has been a settled law that so long there is a substantive compliance of the Notification the benefit cannot be denied and a mere clerical error should no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Banker after the export of goods. Thus, it cannot at all be denied that the banking and financial services are also received by the appellant beyond the place of removal that too, for export of goods. Therefore, these services are also held to fall within the category of specified service as mentioned in the impugned notification. This Tribunal in the decision of Alps Industries Ltd. vs. Commissioner of Central Excise, Dehradun reported in 2016 (42) STR 370 (Tri. - Del.) has already held that the Banking and Financial Services are related to collection on export proceeds. The Adjudicating authority below also has held: there is no doubt about the fact that role of Banking and Financial Service in export is related with realizatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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