2022 (1) TMI 908

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....e Tax<br>HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) Shri M. Ponnuswamy, Consultant for the Appellant Shri Vikas Jhajharia, Authorized Representative for the Respondent ORDER: Heard both sides. 2.1 Shri M. Ponnuswamy, Learned Consultant for the appellant, submits that in so far as the issue of time-bar is concerned, he is not pressing and hence, no order be passed. 2.2 He would also contend th....

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....ch are held to be not eligible for refund for the reason of them being not used after the production stage were such that, as explained by the Learned Consultant for the appellant, used in the places located beyond the factory or the place of manufacture, like tailoring units, corporate office, clearing and forwarding services, advertisement, legal and accounting services, etc., which were obvious....

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....consequential benefits, if any, as per law. 5.1 The second reason attributed for rejection of refund from the impugned order in respect of courier bills, is for want of correlation of such bills with the exports/shipping bills. Learned Consultant for the appellant vehemently contended that the appellant had submitted the Chartered Accountant Certificate which had specifically correlated the bill....

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....ion of law that these cesses form part of the Service Tax paid on various input services used in or in relation to the export of goods. This is a direct consequence of the issue of refund for want of correlation, which has been remanded hereinabove vide paragraph 5.2 by this forum. 6.2 In view of the above, this issue is also sent back to the file of the Adjudicating Authority. All the contentio....