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of <h1>CESTAT Ahmedabad: Remand for Service Tax Refund Appeal, Emphasizes Documentation Co-Relation</h1> <h3>M/s. Durham Spintex and Holding Pvt. Limited Versus Commissioner of Service Tax, Ahmedabad</h3> M/s. Durham Spintex and Holding Pvt. Limited Versus Commissioner of Service Tax, Ahmedabad - TMI Issues involved:1. Rejection of refund application for service tax charged by the service provider for export of consignments based on grounds of limitation and non-co-relation of consignments with GTA services.Analysis:The judgment by Mr. M.V. Ravindaran of the Appellate Tribunal CESTAT Ahmedabad pertains to an appeal against the rejection of a refund application for service tax charged by the service provider for exporting consignments. The primary issues in question were the limitation period and the co-relation of consignments with GTA services. The Tribunal noted that the refund claim for GTA service was denied by the first appellate authority due to a lack of co-relation between the transport companies' invoices and the exported consignments. However, upon reviewing a random sample, it was found that the container numbers on the Lorry Receipts matched those on the transporters' invoices and also appeared on the ERE-1 document used for export clearance. The Tribunal emphasized that the appellant should have explained this co-relation to the lower authorities, which was not adequately done. Therefore, the Tribunal directed the adjudicating authority to reconsider the refund claims, highlighting the need for a proper explanation of the co-relation between documents.Moreover, the judgment addressed the second ground for rejecting the refund claim, which was the appellant's registration with the Export Promotion Council subsequent to the exports. The Tribunal clarified that despite the subsequent registration, there was no dispute that the goods were indeed exported by the appellant, and the delayed registration did not invalidate the exports. It was emphasized that the subsequent registration should not be a basis for rejecting the refund claims in the absence of any other evidence against the appellant. Consequently, the Tribunal allowed the appeals by way of remand, instructing the adjudicating authority to reevaluate the refund claims while ensuring the principles of natural justice are followed throughout the process.
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