TaxTMI 
TaxTMI 
2022 (6) TMI 676
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.... different Orders-in-Appeal (referred to hereunder as 'the impugned Orders') passed by the Ld. Commissioner(Appeals), GST, CX & Customs, Bhubaneswar (referred to hereunder as 'the Ld Commissioner(A)'), whereby the Appellant's claim for refunds of Service Tax, as disallowed, was upheld by way of rejecting the Appellant's appeals. 3. The brief facts leading to filing of the present appeals are that during the relevant period, the Appellant was a Special Economic Zone (SEZ) Unit, duly declared by the jurisdictional Development Commissioner, in the notified SEZ area, for manufacture of Aluminium products. 4. In the course of its operation as such, the Appellant availed 'Banking and Other Financial Services' from their service ....
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....esent appeals. For better appreciation of facts and the issues before us across the Appeals are tabled as below:- ST/78733/2018 ST/78736/2018 Refund claimed (under Notification No.12/2013-ST dated 01.07.2013) Rs.3,57,345 Rs.3,76,942 Relevant Period May 2014 Refund allowed Rs.1,04,234 Rs.1,50,936 In respect of rent-a-cab service availed from different travel agents Refund rejected Rs.2,53,111 Rs.2,26,606 In respect of banking and financial services received from ICICI Bank, Axis Bank, State Bank of India and Bank of Baroda. Ground of rejection Tax-paying documents received by appellant from the Banks are computer generated and are not signed. ....
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..... 8.1 Nonetheless, the impugned orders are verbatim reproduction of the Orders-in-Original and therefore, are manifestly without any application of mind. On this ground alone the impugned orders are liable to be set aside. 8.2 The impugned Orders are contrary to the provisions of Rule 4A of the Service Tax Rules which categorically provides that "in case the provider of taxable service is a banking company or a financial institution, including a non-banking financial company providing service to any person, an invoice, a bill or, as the case may be, challan shall include any document by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but ....
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....n of mind and gross abuse of power with utter disregard to the provisions of the statute and the Notifications issued there-under with utmost apathy to the consequential prejudice caused to bona fide tax payers and the effect thereof on the public in general. The Ld. Advocate further submits that the findings of the Ld. Commissioner(Appeals) in the impugned orders are verbatim reproduction in bits & pieces from the Orders-in-Original, without at all considering the grounds of appeal taken by the appellant, particularly with reference to the object and intent behind granting of refund to SEZ units, which were emphatically submitted by the appellant in the Memorandum of Appeals. Thus, the impugned orders lack the fundamental characteristic....
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....1-ST dated 01.03.2011 and Notification No.40/2012-S.Tax dated 20.06.2012. The refunds were rejected by the lower authorities on the ground that along with the refund application, the said Refund Claim cannot be disallowed in this light. However, the documents submitted by the claimant relating to banks which are not signed by any the banks Authority the "Computer Generate Advice" of Foreign Import Bill Transaction Advice for CUSTID; 507991965/Foreign Remittance Advice for CUSTID; 507991965/Import Letter of Credit Issuance Advice/Debit Advice for outward Remittance" of the aforesaid document can be obtained as many times as they like and utilization of the same in different occasion cannot be ruled out. 14. I observe that the benefi....