2019 (7) TMI 1464

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....ves and desuperheaters including parts and accessories classifiable under Chapter 81 of the Central Excise Tariff Act, 1985. Appellant claimed refund of service tax paid on services used for SEZ authorized operations in terms of Notification 12/2013-ST dated 01.07.2013 amounting to Rs. 1,38,62,091/- (95,75,300 + 42,86,791). After issuing show cause notices and adjudication the claims of the appellant were partly allowed and partly denied by the original authority. On appeal, in the impugned orders, the first appellate authority allowed some other amounts which were denied by the original authority but still denied some amounts of refund. The details of these are as per the table below: S.No. Particulars ST/31215/2018 ST/31017/20....

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.... Transport of goods by Road services 336   9 Cleaning Activity Service 87 Lack of Documentary Evidence 10 Courier services 70 Services not utilized in the appellants unit   Total 4,38,489   In Appeal ST/31017/2018, the only denial is on the Banking & Financial Services to the tune of Rs. 1,04,008/- stating that Bank advices do not contain the name of the Appellant. 5. Of the ten grounds on which the appellant was denied refund of services tax, Learned Chartered Accountant (CA) representing the appellant submits that he concedes that refund of general insurance services amounting to Rs. 1,27,094/- is not admissible as the same appeared to be health insurance and specifically exc....

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....es are often issued and hence sufficient latitude has been given by the law itself to claim service tax credit as well as refund. Learned CA took the Bench through some of the bank statements based on which they had claimed credit but it is not clear from the statements whether they pertain to the appellant or not. On this point, Learned departmental representative (DR) submits that exception given to the banking services under Rule 4A of Service Tax Rules is only that they may or may not be serially numbered and may or may not contain the address of the person receiving taxable services but they must contain all the other relevant information. In this case, the documents in question do not even have the name of the appellant. Therefore, no....

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....appellant is entitled to refund of Rent a Cab services. (3) Technical Inspection and Certification services: a. This refund amounting to Rs. 43,072/- was denied to the appellant on the ground that they had not produced any evidence of payment to the vendor. Learned CA submits that they have a running account with the vendor and they keep availing benefit of the services and keep paying them money periodically in the running account. Therefore, it is difficult to establish a one to one correlation between particular payment and particular invoice. This should not deprive them of either the credit of service tax paid or its refund. b. Learned DR confirms that the service tax refund on this service was denied only on....