2023 (11) TMI 893

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..... he Appellant Shri Aneesh Dewan, Authorised Representative for the Respondent ORDER Per : P. ANJANI KUMAR The appellants, M/s Sigma Moulds & Stampings Private Limited, are engaged in the manufacture of auto parts; having exported the goods they have claimed refund of service tax of Rs.40,906/-, paid on input services availed by them. Revenue was of the opinion that the invoices of the input .....

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..... further submits that Revenue erred in holding that "CHA Services" are not "input services"; he further submits that Department cannot reject the refund merely for the reason of wrong mention of the number of the notification. He relies on the following cases: Sigma Vibracoustic (India) Pvt. Ltd. -Chandigarh vide Final Order No.60669-60670/2017-SM[BR]. Kennametal India Ltd. - 2016 (46) STR 57 .....

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..... of invoice by the service provider. Further, I find that the services availed are that of the CHA whose services are required at the Port of export and therefore, the services are bound to be later than the date of removal of goods from the factory and before the actual export. For this reason, I find that the services are availed before export. Therefore, the contention of the Department is incor .....

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