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        <h1>Partial appeal success: Refund for Foreign Agent Commission granted, Custom Agent Service denial overturned</h1> <h3>Welspun Global Ltd Versus C.C.E. & S.T. -Rajkot</h3> Welspun Global Ltd Versus C.C.E. & S.T. -Rajkot - TMI Issues:1. Denial of refund of Service Tax paid under Notification No. 17/2009-ST for export of goods.2. Refund denial for Foreign Agent commission, Banking and Financial Services, and Custom and House Agent Service.Analysis:Issue 1: Denial of refund under Notification No. 17/2009-ST:The appellant filed an appeal against the Commissioner (Appeals) order remanding the matter relating to the refund of Service Tax paid for export of goods under Notification No. 17/2009-ST. The Counsel argued that the issue involved the denial of refund for various services utilized in the export process. The Tribunal examined similar cases in the past to determine the admissibility of the refund. It was observed that the appellant had paid the Service Tax under reverse charge mechanism for the services utilized in the export process. The Tribunal found that the appellant had filed the refund applications under the incorrect notification, and the conditions of the correct notification had not been complied with. Following precedent, the Tribunal held that the appellant was eligible for a refund under the correct notification. Therefore, the refund on Foreign Agent Commission was allowed.Issue 2.1: Refund denial for Foreign Agent commission:The Tribunal analyzed the denial of refund for Foreign Agent commission due to non-compliance with conditions under the correct notification. Referring to previous judgments, the Tribunal held that procedural lapses could be condoned if the fact of export had been established. The Tribunal found no reason to deviate from this view and allowed the refund on Foreign Agent Commission.Issue 2.2: Refund denial for Custom and House Agent Service:The refund of Service Tax paid on Customs House Agent Service was denied due to the failure of the appellant to produce original invoices. The Counsel argued that certified copies of documents should be accepted as per CBIC clarification, but the impugned order ignored this instruction. The Tribunal set aside the order and remanded the matter to the original adjudicating authority to follow the CBIC circular in this regard.Issue 2.3: Refund denial for Banking and Financial Services:The denial of refund for Banking and Financial Services was based on the appellant's failure to correlate the services availed with the export of goods. The Counsel argued that all services were related to the export of goods as the appellant's business solely focused on exports. The Commissioner (Appeals) did not consider this assertion, leading to the order being set aside, and the matter remanded for further examination by the Adjudicating authority.In conclusion, the appeal was partly allowed, with the Tribunal providing detailed analysis and directions on each issue raised. The judgment emphasized compliance with specific notifications and procedural requirements for claiming refunds on various services utilized in the export process.

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