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Issues: Whether refund of service tax on export-related services could be denied on grounds different from those stated in the show-cause notice, and whether the refund could be refused for want of proof that the service provider was separately registered or had deposited the tax with the Government.
Analysis: The refund claim was rejected below on grounds that differed from the basis stated in the show-cause notice. The claim was also denied by relying on the service provider's registration status and on an assumption that the provider had not deposited the tax. The statutory refund scheme under Notification No. 41/07-ST dated 06.10.2007 was read in light of the Board's clarification in Notification No. 112/06/2009-ST dated 12.03.2009, which supported refund where the tax had been collected and documentary evidence was available. The requirement could not be extended to insist that the exporter prove actual remittance by the service provider.
Conclusion: The refund could not be denied on those grounds, and the denial was unsustainable in favour of the assessee.
Final Conclusion: The impugned rejection of refund was set aside and the appeals were allowed with consequential relief.
Ratio Decidendi: Refund under the export service-tax scheme cannot be refused on grounds not forming part of the show-cause notice, or on a hypertechnical insistence that the exporter prove the service provider's separate registration or actual tax remittance where documentary evidence of collection is produced.
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