Service tax refund for export-linked input services upheld where CA certificate met documentary requirements.

Refund of Service Tax paid on rent, security, repair and maintenance, manpower and bandwidth services used by a 100% software technology park unit for export of software services was treated as admissible because the services were found to have been used in or in relation to the exported output services. A Chartered Accountant's certificate was held to satisfy the refund documentation requirements where it contained the service provider details, invoice numbers, registration particulars and description of services. The earlier grant of relief in an identical matter on the same categories of services supported the same result, and the rejection by the lower authorities was found unsustainable.

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Issues: Whether refund of Service Tax paid on rent, security, repair and maintenance, manpower and bandwidth services used by a 100% software technology park unit for export of software services was admissible, and whether production of Chartered Accountant's certificate satisfied the documentary requirements for refund.

Analysis: The services on which refund was claimed were found to have been used in or in relation to the provision of the exported output services. The same assessee had already been granted relief in an identical matter on the same category of services. The certificate issued by the Chartered Accountant contained the service provider details, invoice numbers, registration particulars and description of services, and was held to satisfy the requirements of the Board circular governing refund documentation.

Conclusion: The refund claim was held admissible and the rejection by the lower authorities was found unsustainable.

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