TMI Blog2023 (11) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants to their service providers - Revenue was of the opinion that the invoices of the input services claimed are dated after the date of export - HELD THAT:- It is found that whereas the Department claims that the invoices of the service availed is later than the date of export, the appellants submit documentary proof to the effect that the services were availed before the date of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustainable - Appeal allowed. - HON BLE Mr. P. ANJANI KUMAR , MEMBER ( TECHNICAL ) Shri Joy Kumar, Advocate for the 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 hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the Revenue erred in considering the dates of issue of cheques by the appellants to their service providers as the dates of invoices; he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort and that the Department has mistakenly considered the date of issue of cheque to the service provider as the date of availing of the service or the date of issue 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 fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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