9911796707
TMI Blog2023 (8) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, business auxiliary service and transport of goods by road service. There is no dispute that erection, commissioning and installation services are provided to the assessee's clients situated outside India. 2.1 It appears that the Revenue had observed that while providing ECI services to their clients abroad, the assessee had earned in foreign exchange, but however, such earnings could not be repatriated into India by the assessee. It appears that the Revenue asked the assessee to explain as to the repatriation of export proceeds, to which the following explanation was given: - * Equate Petrochemicals, Kuwait had issued an order to Edac Engineering Ltd., India towards execution of turnaround maintenance contract in Kuwait represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge within the time period provided under the statute, then the service could be treated as an exempted service. 2.3 The Revenue also appears to have noticed that the assessee had not maintained separate accounts in terms of Rule 6(3) of CENVAT Credit Rules for the input services used in providing such exempted services, as envisaged under Rule 6(2) ibid. It appeared to the Revenue that the importer had claimed exemption for ECI/MMR services in their ST3 returns filed for the period from April 2014 to June 2017, by treating the same as exports. But however, assessee had not received the full amount in foreign convertible exchange, as required. This made the Revenue to believe that though the assessee was aware of service tax procedures, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te from a chartered accountant to substantiate their above claim. iii. Substantial evidence was not considered by the adjudicating authority. iv. They had followed the requirements of Rule 6(8) ibid. in entirety. v. The impugned order was passed on assumptions and presumptions. vi. Extended period of limitation was invoked without any justification. 7.2 They also submitted that the lower authority had not considered the document filed in the form of chartered accountant certificate, which is against the well settled position of law as held by various judicial fora. 7.3 They also urged that the input purely belonged to the supply of taxable services within the taxable territory of India and hence, there was no question of reversal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to arrive at a proper finding instead of suspecting such document. It is not as though there was a serious error for which reason the certificate of the chartered accountant was not considered. Coming to a conclusion based on assumptions and presumptions is not proper. Hence, we are of the view that it will be in the interests of justice that the matter be restored to the file of the original authority for de novo adjudication. The authority shall therefore follow the principles of natural justice by affording reasonable opportunities to the appellant to produce necessary documents and evidence in support of their stand and the appellant shall also co- operate with the adjudicating authority without seeking unnecessary adjournments. 11.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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