TaxTMI 
TaxTMI 
2023 (1) TMI 543
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....n No. 17/2009-ST in respect of the :- 1. The foreign Agent commission Service availed by the appellant in respect of export of goods. 2. Banking and Financial Services 3. Custom and House Agent Service 2.1 Learned Counsel further pointed out that refund in respect of Service Tax paid on business promotion of Foreign Commissioner Agent has been denied. Learned Counsel pointed out that they had availed the said service of Foreign Commission Agent and paid Service Tax under Business Auxiliary Service on reverse charge basis. Learned Counsel pointed out that the issue regarding admissibility of refund in respect of Foreign Commission Agent has been examined by Tribunal in the case of M/s. VST INDUSTRIES LTD-2017 (10) TMI 24 (CESTAT-HYDERABA....
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....at goods have been exported and service tax liability has been discharged under reverse charge mechanism for the commission for the commission paid by appellant. 8. I find that the appellant had filed the refund applications under Notification No. 17/2009 dt. 07.07.2009 while he should have filed the refund claim under Notification No. 18/2009. It is the finding of the lower authorities that appellant had not complied with the conditions of Notification no. 18/2009 in order to authorities that appellant had not complied with the conditions of Notification No. 18/2009 in order to extending the benefit of refund. I find that the first appellate authority has not mentioned as to which conditions have not been satisfied by the appellant in ord....
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....ical nature can be condoned. The procedures prescribed in the notification are to facilitate verification of the claims. Since there is no dispute with regard to the export made or the service tax paid, the non-fulfilment of the conditions in my view is condonable. Following the judgments laid in the above cases, am of the view that the non-fulfilment of the conditions is only a procedural lapse and can be condoned. In view thereof, I hold that the appellants are eligible for refund." 9. In my view, identical issue having been settled by this Bench, ratio needs to be followed and I do not find any reason to deviate from such a view. The facts on which the Ld. DR try to distinguish is also not applicable in the case in hand. In view of th....
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....e, not later than [thirty days] [fourteen days] from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier, an Invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of such taxable service [provided or agreed to be provided][provided or to be provided] and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following....... (Emphasis supplied) "2(1)(D) Invoice, bill or challan, or any other document issued in the name of exporter, showing payment for such service avalled and the service tax payable shall be submitted in original after being certified i....
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....s are required under the law to be kept in the Head Office for audit. Refunds are denied on this ground. Normally certified copy of the documents should be accepted. Only in the case of in- depth enquiry original documents can be verified. Learned Counsel argued that they had produced this circular before the lower authority but no findings have given. It is seen that the observations of Commissioner (Appeals) are in contradiction with the directions of CBIC. The order of Commissioner (Appeals) on this count is set aside and matter remanded to the original adjudicating authority with directions to follow the Circular of CBIC in this regard. 4.3 The next issue raised in the impugned order relates to denia....