TaxTMI 
TaxTMI 
2016 (5) TMI 86
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....ant and Shri Ranjan Khanna, DR for the Revenue, we find that the appellant is an exporter of readymade garments. He filed refund claim for refund of service tax paid in respect of services utilized for export of the goods, in terms of Notification No. 17/2009-ST dated 09/7/2009. The dispute in the present appeal relates to refund of service tax paid on technical, inspection and certification services only said to have been used by the assessee in respect of export cargo. 3. We find that Notification No. 17/2009-ST dated 09/7/2009 is an exemption notification, where the exemption is provided by way of refund of service tax paid on the specified services used for export of the said goods. Admittedly the technical testing and analysis agenc....
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....n the invoices. Accordingly, he called for a report from the Assistant Commissioner, who vide his letter dated 26/6/2011 reported that the details of invoice/shipping bills have been added by the assessee subsequently. On the said basis, it was observed by the Appellate Authority that the said act on the part of the appellant was with a malafide intention to mislead the authorities by falsifying the relevant document. He also observed that the subsequently produced certificate from the inspection agency M/s Threads Incorporation Buying Services, will not enhance the assessees case, in the absence of any particulars in the original invoices submitted at the time of filing of refund claim. He accordingly rejected the appeal. 5. Hence, the....
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....ns best known to the appellant. We further note that the particulars mentioned in the said bill so raised by the service provider only refers to the fees for inspection services. There are no other particulars provided in the said bill relating to the cargo, the place of inspection as also the date of inspection. In a nutshell there is nothing in the original invoice so raised by the service provider to link the service of inspection with the export cargo. In such a scenario, we fully agree with the lower Authorities that in the absence of any co-relation and linkage with the services and with the export of the goods, the refund cannot be granted in terms of Notification No. 17/2009-ST. Not only that, we also find that the appellant inte....
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....nd every bill and certifying that the inspection under the cover of those bills raised by them was in respect of export goods namely readymade garments which stand further exported by M/s Ashi Creations Pvt. Ltd. Admittedly the said certificate was not produced before the original Adjudicating Authority and was subsequently obtained and placed before Commissioner (Appeals). Apart from the fact that the said certificate is undated, we note that the same relates to the bills raised by M/s Threads Incorporation Buying Services during the period October 2009 to January 2010. Though the exact date of issuance of the certificate is not there on the said certificate but in as much as the same was produced for the first time before Commissioner (Ap....