2018 (3) TMI 1552

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....ity allowed the assessee s refund claim in connection with the exports of iron ore fines. The input services received and utilized are in the category of Port Service , Technical Testing & Analysis Services , Goods Transport Agency (GTA) Service . The Revenue filed appeal before the First Appellate Authority on the ground that the services were not received by the exporter M/s.Emars Mining & Construction Pvt.Ltd. because the GTA Bills were not issued in their favour having registered office address at 4, Lyons Range, 6th Floor, Kolkata-700001, but the GTA Bills are raised in the name Emaes Mining & Construction Pvt.Ltd. having other office address at Flat No.2C & 2D, Green Acres, 2, Nazar Ali Lane, Kolkata-700019. The Commissioner(Appeals) ....

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....nt portion of the adjudication order is reproduced below:- "I have carefully gone through the records documents furnished by the said clamant in support of their refund claim under Notification No.17/2009-ST dated 07/07/2009; submissions made by the claimant against reply to Show Cause Notice and during personal hearing the brief facts as above for the export made under 3(three) nos. of shipping bills and my findings are as under: i) The allegation in said SCN is that Form A-1 as provided by the said claimant doesn t contain complete particulars and information as required. However, the assessee has submitted all the required information and document required for Form A-I and complied fully in this respect. ii) Th....