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TMI Blog2021 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... viding rent-a-cab, man power supply, business auxiliary services, business support services, recovery agent service, Information Technology software service, works contract services, legal consultancy services etc. and in the export of the same. Two claims had been filed seeking refund of unutilized input service tax credit in terms of Rule 5 of the CENVAT Credit Rules, 2004 (in short 'Rules') read with Notification No. 27 of 2012 for the periods April, 2016 to June, 2016 and July, 2016 to September, 2016. The claims are to be accompanied by various documents including bank realization certificates in respect of the services exported as well as a certificate from the Chartered Accountant duly certifying the correctness or otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no need to issue the same in physical form. For all practical purposes, the IRM unique number is the only source to adjust export documents.' 4. Thus, it appears that from 2016, the procedure for filing of physical FIRCs has been done away with and the exporters were required to use only electronic FIRCs or the Inward Remittance Unique Number (IRM Unique number) or any other documents to the satisfaction of the Authorities to evidence remittances towards export of services. It does not appear that the question of sufficiency/adequacy of the evidence produced for remittances was a matter that was before the Assessing Officer for consideration at all. 5. In the present case, the Authorities have really had no occasion to go into this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f discussion on account of the non-issuance of show cause notice. 8. The question to be decided now is as to whether the petitioner ought to have been heard in the light of conditional waiver expressed. Section 33A of the Act sets out the procedure for adjudication and Section 33 A(1) states that the Adjudicating Authority shall give an opportunity of being heard to a party in a proceeding, if the party so desires. 9. In this case, the desire of the party to be heard is clear and it is only if the authority were convinced with its written submissions and the decisions of the appellate authority that the personal hearing stood waived. Thus, in my view, it was incumbent upon the authority to have proceeded to issue show cause and personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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