TMI Blog2023 (1) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed in the notification are to facilitate verification of the claims. Since there is no dispute with regard to the export made or the service tax paid, the non-fulfilment of the conditions is condonable, the non-fulfilment of the conditions is only a procedural lapse and can be condoned - thus, refund of Service Tax on Foreign Agent Commission cannot be denied. Rejection of refund in respect of CHA services - appellant failed to provide the original copy of invoices - HELD THAT:- The Commissioner has observed that due to statutory requirement of rule 4A of the Service Tax Rules, 1994, the Invoice/ bill/ challans, on which the refund is sought, has to be mandatorily signed by the person providing taxable service or by a person au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent ORDER This appeal has been filed by the Welspun Global Ltd against an order of the Commissioner (Appeals) remanding the matter relating to refund of Service Tax paid for export of goods under Notification No. 17/2009-ST. 2. Learned Counsel for the appellant pointed out the issue involved in the instance case is denial of refund of Service Tax paid under Notification No. 17/2009-ST in respect of the :- 1. The foreign Agent commission Service availed by the appellant in respect of export of goods. 2. Banking and Financial Services 3. Custom and House Agent Service 2.1 Learned Counsel further pointed out that refund in respect of Service Tax paid on business promotion of Foreign Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t have been denied. 3. Learned AR relies on the impugned order. 4. I have considered the rival submissions. 4.1 The admissibility of refund on Foreign Agent Commission has been examined by Tribunal in the case of M/s. VST INDUSTRIES LTD. wherein, the said order following has been observed:- 7. I have considered the submissions made by both sides. As already reproduced herein above, there is no dispute as to the fact, that goods have been exported and service tax liability has been discharged under reverse charge mechanism for the commission for the commission paid by appellant. 8. I find that the appellant had filed the refund applications under Notification No. 17/2009 dt. 07.07.2009 while he should have filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as observed that an interpretation unduly restricting the scope of beneficial provision is to be avoided, so that it may not take a way with one hand, what the policy gives with the other. The Hon'ble Apex Court in Mangalore Chemicals and Fertilisers Ltd Vs Dy.Commissioner 1991 (55) ELT 437(SC) while drawing a distinction between procedural condition of a technical nature and substantive condition, held that procedural conditions of technical nature can be condoned. The procedures prescribed in the notification are to facilitate verification of the claims. Since there is no dispute with regard to the export made or the service tax paid, the non-fulfilment of the conditions in my view is condonable. Following the judgments laid in the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person authorized by him in respect of such taxable service. Therefore, it can be clearly inferred that the invoices are to be submitted in original. The relevant text of rule 4A of the Service Tax Rules, 1994, and the clause 2(i)(D) of the said notification are reproduced as follows, for the sake of convenience: 4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan- (1) Every person providing taxable service shall issue, not later than [thirty days] [fourteen days] from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier, an Invoice, a bill or, as the case may be, a challan signed by such person or a person aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the lower authority, to the extend rejecting the refund claims 15,116/- on the ground that the original copy of invoices have not being provided by the appellant. Learned Counsel relying on the CBEC clarification issued in respect of Notification No. 41/2007-ST dated 06.10.2007. In Serial No. Vi following has been clarified. S.No. Issue Raised Clarification VI Authorities granting refund are insisting on original documents such as invoice, BL, SB, BRC etc such documents are required under the law to be kept in the Head Office for audit. Refunds are denied on this ground. Norma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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