TaxTMI 
TaxTMI 
2017 (2) TMI 774
X X X X Extracts X X X X
X X X X Extracts X X X X
....n No. 01/2009-ST dated 5-1-2009 which was made effective retrospectively w.e.f. 1-1-2005. The refund has been examined by the sanctioning authority and it was sanctioned vide Order-in-Original dated 15-2-2011. Being aggrieved by the said order, Revenue filed appeal before the Commissioner(Appeals). Concurred with the adjudicating authority on all the points, however set aside the impugned order only on the point that in the Notification No. 1/2009 -ST there is a condition that invoice issued by the service provider providing services to GTA should bear the name and address of the GTA and name and address on the consignment note whereas in the present case invoice issued by the service provider does not contain the name and date of the consi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ld bear the details of consignment note which undisputedly violated by the service provider therefore appellant was rightly denied the refund. In support of his submission he placed reliance on the following judgments: (a) H.M.M. Ltd Vs. Collector of Central Excise, New Delhi [1996(87) ELT 593(S.C.)] (b) Eagle Flask Industries Limited Vs. Commissioner of C. Ex. Pune [2004(171) ELT 296(SC.) (c) Commissioner of C. Ex. New Delhi Vs. Hari Chand Shri. Gopal [2010(260) ELT 3(S.C.)] 4. I have carefully considered the submissions made by both sides. 5. I find that on all the points the adjudicating authority as well as Ld. Commissioner(Appeals) held that refund is admissible, however, refund was denied only on the point that invoice of the ser....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... service provider therefore it was not practically possible to comply with such condition, for this reason also merely because details of consignment note was not mentioned on the invoice of the service provider, substantial benefit provided by legislator by making retrospective amendment through Notification No. 1/09-ST dated 5-1-2009 under Finance Bill, 2009 refund cannot be denied. It is also noted that if the condition of mention of details of consignment notes strictly to be followed and which was not possible for the previous period i.e. from April, 2005 onward, the whole purpose of provision made in Finance Bill, 2009, will become redundant which is not the intention of the retrospective amendment. As regard the judgment relied upon ....