2023 (1) TMI 641

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.... Date Name of the Service provider Debit Note No. & date Amount of S. Tax in Rs.) Reason of Disallowance 1 2 3 4 5 6 86 3844336 Dt.14.07.2014 Marine Container Services (I)  Pvt. Ltd. 13462 Dt.18.07.2014 24,293.00 i. It is debit note. ii. Debit note is not a proper document as per provisions of Rule 4A of Service Tax Rules, 1994 and thus refund on them is inadmissible under Notfn. No. 41/2012-ST dated 29.06.2012  89 3866520 Dt. 15.07.2014 Do 13468 Dt. 21.07.2014 18,210.00 92 3881426 dt 15.07.2014 Do 13492 dt. 25.07.2014 14,944.00 115 4215346 dt. 02.08.2014 Do 13575 dt. 07.08.2014 9,600.00 120 4238953 dt. 04.08.2014 Do 13614 dt. 13.10.2014 14,948.00   ....

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....ons in support of his submission. (a) Shree Cement Ltd. Vs. CCE, Jaipur-II [2013 (3) TMI 79-CESTAT NEW DELHI] (b) SRF Ltd. v. CCE, Jaipur-I [2015 (9) TMI 1281- CESTAT NEW DELHI] 4. It is submitted by the Ld.Authorized Representative for the Department that the documents submitted in support of the claim shows that all copies are not duly signed by the authorized person and in the column of name and address of the persons receiving taxable service, the name of M/s. Vas Logistics and Services, Kolkata agent M/s. Pragati Agri Products Pvt.Ltd., the Appellant herein is mentioned. It is his submission that accordingly the debit notes do not satisfy the condition of Rule 4A of the Rules and therefore cannot be considered as a valid Service Ta....

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....stipulates the manner in which the rebate shall be claimed. On going through the Notification it is clear that nomenclature of the documents is not necessary but the said document should fulfill all the necessary details as required. In the present case, the debit notes duly fulfilled all the necessary conditions as are required to be provided, but the fact remains that the said documents are not invoices, bills or challans, but are debit notes. 8. I find that the issue is no more res integra and the Tribunal in the case of SRF Ltd. (supra) has held as under:- "9. What remains to consider is the issue whether debit notes are proper documents upon which refund can be claimed. The documents reveal that they contain all the details as requi....