TaxTMI 
TaxTMI 
2014 (1) TMI 1151
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.... and sold to Indian customers. The goods were manufactured by the sister companies of the respondent. Taking a view that the respondent had not fulfilled the conditions under Rule 3(2) of Export of Services Rules, proceedings were initiated for rejecting refund claim. The original authority rejected the refund claim on three grounds: 1) There was no agreement/contract with the foreign principal to establish the nature of services so provided. 2) In the absence of export invoices, whether noticee had provided the service and whether they have received the commission could not be ascertained 3) The respondent failed to submit any concrete evidence or document to establish that they have not passed on the burden of service tax to their cust....
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....e certificate also show the purpose for which the payment was received. 4. I have considered the submissions made by both sides. The learned counsel for the respondent showed me samples of debit notes and FIRCs. Ongoing through the same, I find myself in agreement with the learned Commissioner (Appeals) who has also come to the conclusion that the debit notes comply with the requirement of invoices and there is proper linkage for realizing all the amounts. In fact, the Rules provided for the details to be contained in invoices and the name of the document is not relevant. Further the Rules also provide in the case of assessees who availed CENVAT credit on the basis of documents containing certain deficiencies, the deficiencies in the invoi....