2013 (9) TMI 184

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....connection with export of their goods in terms of Notification No.41/07-ST dt. 6.10.2007 and Notification No.17/09-ST dt. 7.7.2009 for the period 1.7.2009 to 30.9.2009 in the first appeal and for the period 1.7.09 to 6.7.2009 in respect of second appeal. 3. After adjudication and first appeal, refund of tax paid on "CHA Services" and "Technical Testing & Analysis Services" stands refused to the appellant. Aggrieved by the orders of the lower authorities, appellant has filed these appeals. 4. The counsel for appellant submits that the claims have been rejected on the ground that the invoices raised by CHA did not indicate the shipping bill number in respect of which tax was paid. There is also a ground that the original invoices had no....

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....s in relation to goods exported if a chance is given in the matter. 5. Ld. AR, at the outset, raised technical objection that this matter relates to an exemption notification issued as per the provisions of Section 93 of the Finance Act, 1994 and therefore relates to rate of duty and hence the matter should be decided by Division Bench of the Tribunal and not by a Single Member Bench. Opposing this objection, Ld. advocate submits that appellant is not required to pay any service tax and there is no dispute about rate of duty or any tax to be paid by the appellant and therefore this dispute cannot be considered to be relating to a matter involving rate of duty simply for the reason that refund of service tax is administered through a noti....

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....of the case, I have considered the arguments on both sides. It is true that there are two defects in respect of CHA services. One is that original copy of invoice raised by CHA is not produced which is a defect that can be very easily cured because the appellants are willing to produce it before the adjudicating authority. The second issue is in respect of the fact that shipping bill numbers have not been indicated in the invoices raised by CHA. This being a condition to be complied with by a third party, some difficulties could have been there in the initial phase of implementation of such a scheme and if such nexus can be established through documents available otherwise, such evidence should be looked into and the substantial benefit can....