2023 (10) TMI 679

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....s the issues involved in both the appeals are identical, therefore, both the appeals are taken up together for discussion and disposal, the details of which are given herein below in tabular form:- S. NO. APPEAL NO. NOTIFICATION NO ISSUE, PERIOD & AMOUNT 1 ST/32/2012   17/2009-ST dated 07.07.2009   Jan 2009 to March, 2009 Refund Amount Rs. 5,02,779/- Claim filed on 30.12.2019 CHA-SERVICEs CHA-invoices whose name is not mentioned in shipping Bills. FOREIGN BASED COMMISISON AGENT No Agreement provided for Foreign Commission Agent. TRANSPORT OF GOODS Details of Exporter's invoice are not mentioned in lorry receipt. 2. ST/33/2012   17/2009-ST dated 07.07.2009   ....

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....appellant filed a detailed reply to the show cause notices and after following due process, the original authority vide order dated 06.07.2010 rejected the refund claim of the appellant. • Aggrieved by the said order, the appellant preferred appeals before the Ld. Commissioner (Appeals) who upheld the order-in-original. • Hence, the present appeals. 3. Ld. Counsel appearing for the appellant submitted that the impugned orders qua rejecting the refund of service tax paid to various persons for facilitating the export of goods is not sustainable in law as the same has been passed without properly appreciating the requirement of Notification No. 41/2007-ST dated 06.10.2007. He further submits that the present issue....

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....nsist of various services which are related to export. Therefore, the CHA is covered within the scope of service provider and invoices/debit notes issued by them are valid documents under Rule 4A of the Service Tax Rules. Further, we find that in this case the Customs House Agent has entered into agreement/contract with other parties to provide the said services on their behalf and the copies of agreements between service providers and the Custom House Agent and the certificates from the CHAS for acting as pure agents have been furnished by the appellant but the same were not considered by the Ld. Commissioner (Appeals) while rejecting the refund claim. In view of these facts, we hold that the appellants are entitled to refund of serv....

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....s are not mentioned in lorry receipts and the appellant has not provided any proof of payment of service tax. Ld. Counsel for the appellant submitted that the debit notes which are issued by the service providers in lieu of their services, is a prevalent practice in trade, wherever commercial accounts are settled between the parties, debit notes are issued instead of invoices. He further submits that the debit notes contained requisite particulars as specified under Rule 4A of Service Tax Rules, 1994 such as, the kinds of service provided, value of taxable service, amount of Service Tax, registration number and address of service provider etc, and therefore are eligible document and are valid in law. He further submitted that CBEC has is....