2017 (3) TMI 1454

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....r the respondent ORDER The present appeal is filed against the Order-in-Original No. 264/2009 dated 1.4.2009. 2. The appellant is 100% exporter and claimed the refund of service tax paid on services used in goods export. But the department has denied the refund by mentioning that the appellant has not submitted any document required under Rule 4A of the Service Tax Rules, 1994. The lower ....

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....d by CESTAT in the case of SRF Ltd. Vs. CCE, Jaipur-I - 2015-TIOL-2241-CESTAT-DEL. that so long as the documents (debit notes) reveal the essential details like registration, no service provided, service recipient, value of taxable service, refund cannot be rejected (merely because the documents are debit notes). Further, it has been held by CESTAT in the case of M/s Nahar Fibres Vs. CCE Chandigar....

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....his conclusion of the adjudicating authority which found resonance in the order of the Commissioner (Appeals), is in my considered view erroneous and proceeds on a fallacious interpretation of the provisions of Notification No. 41/2007-ST; and I hold so for the reasons adverted to in paras 5 and 6 above." 5. In the case of M/s Suncity Art Exporters & Ors. Vide Final Order No. 54038-54068/2014 d....

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....e of Principal Commissioner of S.T. Vs. R.R. Global Enterprises Pvt. Ltd. - 2016 (45) STR 5 (A.P.). 7. After hearing both the sides and on perusal of record, it appears that the claim of the appellant was rejected mainly for the reason that the debit notes were not considered as the valid document. 8. By considering the totality of facts and circumstances of the case, we set aside the impugn....