Refund of service tax on export-related input services remanded for fresh verification of documents and accountant certification

Refund of service tax on specified input services used for exported goods required fresh consideration where exports were undisputed and the services fell within the relevant notification, but the claim was rejected for alleged lack of proper co-relation between the goods, services and tax paid. The appellant was entitled to produce additional supporting documents and a Chartered Accountant's certificate to substantiate the claim. The impugned order was set aside and the matter was remanded to the original authority for a fresh decision after due hearing.

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Issues: Whether the refund claim of service tax on specified input services used for exported goods was required to be reconsidered on the basis of additional documents and a Chartered Accountant's certificate.

Analysis: The exports were not in dispute and the input services claimed were those covered by the relevant notification. The rejection rested on an alleged lack of proper co-relation between the exported goods, the input services used, and the tax paid. In these circumstances, the appellant was to be given another opportunity to substantiate the claim by producing adequate supporting documents and a Chartered Accountant's certificate before the original authority.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for fresh decision after granting due opportunity of hearing.

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