2017 (5) TMI 184

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....ith reference to service tax paid on various services availed by the appellant in connection with export of rice. The Original Authority rejected the claims on various grounds. On appeal, the learned Commissioner (Appeals) directed the Adjudicating Authority to reconsider the refund claims on examining necessary documents and evidence produced by the appellants. 2. The learned Consultant appearing on behalf of the appellant submitted that the appellants are exclusively engaged in export of rice and they have no other business activity. The claims are filed within time and required supporting documents were also submitted. The lower Authorities gave summary findings regarding lack of co-relation of various documents, non-availability of evi....

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....lants have submitted a chart containing details like invoice number, date, shipping bill number, load port details, description of goods, service providers details, tax paid etc. We have also perused a few sample invoices raised by the service providers. We find that they do contain the relevant particulars, more specifically in terms of requirement under Notification 41/2007-ST. In such factual scenario, we find the rejection of refund claims appears to be made on a summary basis. Admittedly, invoices do contain basic particulars and co-relation as per the chart furnished by the appellant should be sufficient to consider their claim. We also refer to various circulars issued by the Ministry which emphasized the methodology to be adopted by....

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.... (6) TMI 410 - CESTAT Bangalore ; (viii) Coromandel Stampings & Stones Ltd. vs. CCE & ST, Hyderabad - II reported in 2016 (43) S.T.R. 221 (Tri. - Hyd.) and (ix) Sopariwala Exports vs. CST, Mumbai - I reported in 2015 (39) S.T.R. 884 (Tri. - Mumbai). 5. Regarding the reliance placed by learned AR on the decision of the High Court of Hyderabad in R.R. Global Enterprises Pvt. Ltd. (supra), we note that the Hon'ble High Court held that the conditions of notification are to be strictly interpreted for compliance. The Hon'ble High Court was examining the fulfillment of condition for transport of export goods while claiming refund under the Notification 41/2007-ST. The High Court, after examining various judicial pronouncements, held "that wh....