2015 (5) TMI 34

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....ry Service to their parent company situated in Singapore and paid the service tax on such services. Subsequently the appellant filed refund claim of Rs. 4,27,873/- on 13/3/2012 alongwith following necessary documents: (a) Form R-Application for refund of Service tax (b) Service Tax registration certificate (c) Write up about the activities of the company (d) Copy of service tax return for the period April 2011 to September 2011 (e) Service tax payment summary (f) Photocopy of service tax payment challans (g) Photocopy of invoices raised for claiming commissioner due (h) Ledger extract of Urschel Singapore (i) Photocopy of FIRCs (j) CA certificate 1 & 2 The sanctioning authority vide adjudication order No. R/300/STC/PIII/2012 date....

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....the appellant, Ld. Commissioner (Appeals) has given findings that the plea regarding export of service taken by the appellant is an afterthought and beyond the scope of present appeal since it was neither part of their refund claim nor was contended before the original adjudicating authority. It is submitted by the Ld. Counsel that the claim filed by the appellant was in respect of service tax paid on export services, all the documents supporting the claim was documents required for sanctioning of claim against export only. The refund application made by the appellant itself clearly shows that the refund was claimed against export of services. Therefore it is wrong on the part of the Ld. Commissioner (Appeals) that appellant has taken this ....