TMI Blog2021 (7) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... uments and has discussed the conditions of the Notification or eligibility of the refund claim and after making a point-wise observation, has finally sanctioned the refund - The learned Commissioner(Appeals) could have called for the copy of the Cross Objection filed by the assessee as well as copy of the Chartered Accountant s Certificate. This cannot be the ground to reject the assessee s claim of refund. It can be seen that there is no dispute as to the fact that the goods were exported by the appellant assessee. Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified services pertaining to export activity, in terms of the broad scheme of refund under Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in sub-clauses (A) (B) has not been submitted by the claimant. The learned Commissioner(Appeals) allowed the appeal filed by the Department and modified the Order-in-Original on the ground that no Cross Objection was filed by the respondent assessee against the Department s appeal and further on the ground that the Chartered Accountant s Certificate was not filed before him. Hence the present appeal before the Tribunal. 2. Shri N.K.Agarwal, learned Chartered Accountant, appearing on behalf of the appellant assessee submitted that a claim for refund of Service Tax paid on specified taxable services used for export of goods under Bill of Exports amounting to ₹ 1,43,138/- under Notification No. 41/2012-ST dated 29.06.2012 in Form- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K.Chowdhury, learned Authorized Representative, appearing on behalf of the respondent Revenue justified the impugned order and reiterated the department s grounds of appeal before the lower appellate authority. 4. Heard both sides through video conferencing and perused the appeal records. 5. On perusal of records I find that the learned Deputy Commissioner of Service Tax has passed a detailed order incorporating the shipping Bill number, date, name of the service provider, invoice number, date etc.etc.. In short he has gone through all the documents and has discussed the conditions of the Notification or eligibility of the refund claim and after making a point-wise observation, has finally sanctioned the refund. Learned Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
