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2013 (7) TMI 509 - AT - Service TaxRejection of Refund claim - Notification No.17/2009 - The refund claim relates to an amount of service tax paid on courier services - Held that - it is clear that receipt submitted by the courier agency does not content the details as required under the notification - finding of the Commissioner (Appeals) that the conditions mentioned in the notification were not fulfilled by the assessee was sustainable appeal decided against assessee.
Issues:
Refund claim under Notification No.17/2009 dated 7.7.2009 for service tax paid on courier services. Analysis: The appellant filed a refund claim of Rs.45,397 under Notification No.17/2009 dated 7.7.2009, which was later partially rejected by the adjudicating authority. The appellant then appealed to the Commissioner (Appeals) who also rejected the appeal. The main contention was the failure to fulfill the conditions specified in the notification regarding the details required on the receipt issued by the courier agency. The conditions included specifying the importer-exporter code (IEC) number, export invoice number, nature of courier, destination of the courier, and recipient details, along with producing documents related to the use of courier service for exporting goods. The lower authorities rejected the refund claim as the receipt submitted by the courier agency did not contain the necessary details as mandated by the notification. The appellate tribunal upheld the decision, stating that the appellant failed to satisfy the conditions outlined in the notification. The tribunal emphasized that the receipt did not include crucial information such as the IEC number, export invoice number, courier details, and recipient information. Consequently, the tribunal affirmed the order in appeal and dismissed the appellant's appeal, concluding that the conditions specified in the notification were not met. In conclusion, the appellate tribunal upheld the rejection of the refund claim by both lower authorities due to the appellant's failure to meet the conditions specified in Notification No.17/2009 dated 7.7.2009 regarding the details required on the courier service receipt. The decision highlights the importance of complying with the specific conditions outlined in notifications for claiming refunds under service tax regulations.
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