TaxTMI 
TaxTMI 
2017 (3) TMI 122
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....a common order is being passed. The outline of the refunds rejected, period involved any grounds of rejection are summarized herein below :- S. No. of list Appeal No Name of the Party Amount Rejected Period of rejection Grounds of rejection 1 ST/1246/10 M/s Johari Digital Healthcare Ltd. 34,704/- 01.10.2008 to 31.12.2008 Proper invoice not submitted (debit notes not prescribed documents) Non submission of proof of payment of service tax on GTA Services. Rejection of refund on cleaning/fumigation of export containers on the grounds that service providers not accredted agencies and copy of agreement not provided. 2 ST/12 99/10 Shree Ram Gum Chemicals Ltd. 79,954/- 01.10.2008 to 31.12.2008 Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services not produced. Proper invoice not submitted (debit notes not prescribe....
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.... (Port services, GTA services and proper invoice) 4 CHA services as above. 5. Courier services as above. 6. Cleaning activity 8 ST/16 10/10 Hindustan Gum & Chemicals Ltd. 69,905/- 01.01.2009 to 31.03.2009 1-3 as per appeal No. ST/1307/2010 above 4. Rejection of service tax paid on services relating to collection of foreign exchanges on the grounds that debit notes/vouchers issued by bank from which it is not evident that services were used for the exported goods. 9 ST/96/11 M/s Hindustan Gum & Chemicals Ltd. 58,738/ 01.04.2009 to 30.06.2009 1-3 as above (Port services, GTA services and proper invoice) 4. CHA services as above 5. Rejection of service tax paid on services relating to collection of foreign exchanges on the grounds that debit notes/vouchers issued by bank from which it is not evident that services were used for the exported goods. 10 ST/97/11 M/s Mec Shot Blasting Equipment (P) Ltd. 31,382/- 01.04.2009 to 30.06.2009 Evidence of deposit of service tax by GTA not produced. ....
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....o 30.06.2009 1-5 as per above Appeal No. ST/1426/10 17 ST/11 0/11 M/s Bhansali International 29,845/ 01.04.2009 to 30.06.2009 1-5 as per above Appeal No. ST/1426/10 6. Rejection of service tax paid on courier services on the grounds that IEC No and export invoice no not mentioned on the invoice issued by courier agency 7. Rejection of refund claim on technical testing and analysis services on the grounds that condition of notification not fulfilled. 2. The above refund applications have been rejected on the following grounds:- (a) Refund claim on THC charges, bills of lading charges, origin haulage charges and repo charges were rejected on the grounds that same are not covered under the category of 'port services' as the service providers are registered under different category and proof of deposit of tax under port services by the service providers, were not produced. (b) Non submission of proof of payment of service tax on GTA services by service providers. (c) Proper invoices were not submitted (debit notes are not prescribed documents) (d) Rejection of service tax paid ....
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....services (Para 2-e) on the grounds that IEC number and export invoice number not mentioned on the invoice issued by courier agency, the Id consultant would submit that both the information are available on record and refund has been allowed by the Tribunal vide Final Order No. ST/A/51071-51073/2016-CU (DB) dated 18.03.2016. He also submits that without IEC No., export could not have taken place. Export invoice number is very much available. Therefore, he prays for allowing the refunds on this count. 6. Regarding rejection of refund claim of service tax paid on services relating to collection of foreign exchanges (Para 20 on the grounds that debit notes/vouchers issued by bank from which it is not evident that services were used for the exported goods, the Id consultant would submit that the charges are related to realization of export proceeds as is mentioned in the debit note/voucher issued by the Bank. Further, it contained cross reference of bank serial no/voucher which is directly related to particular shipping bills and is clearly verifiable. 7. Regarding rejection of refund of service tax paid on cleaning/fumigation of containers services (Para 2g) on the grounds ....