2019 (4) TMI 1271

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....f export of goods. The Commissioner (Appeals) remanded most of the issue back to the Original Adjudicating Authority. However in respect of two issues, he denied the refund. Ld. Counsel pointed out that in respect of services invoice which did not contain the registration number, the refund was denied on the strength of the CBEC circular no. 106/08-ST dated 11/12/2008. They argued that while the invoice did not contain the registration number, they had produced the certificate of registration of the said services provider and still the credit was denied. He relied on the decision of Tribunal in the case of Garima Global Pvt. Ltd. 2016 (46) STR (399). He argued that the defect in the invoice has been rectified by the Registration services an....

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....torage or warehouse is exclusively used for the purpose of storage or warehousing of export goods." He pointed out that there is not requirement of producing any other documents in the said notification. 3. Ld. AR relies on the impugned order. 4. We have gone through rival submissions. We find that the appellants have sought to claim refund of Service Tax on the strength of invoice which did not contain registration number. In this regard, it is noticed that the refund is granted by way of exemption and the onus of establishing that the appellants are entitled for the benefit of notification is on the claimants. In the instant case, the claimants are required to establish at least two facts. Firstly, they are required to establish ....