2017 (3) TMI 1454 - AT - Service Tax

Refund claim - denial on the ground that the appellant has not submitted any document required under Rule 4A of the Service Tax Rules, 1994 and debit notes is not sufficient document for the purpose - Held that - in the assessee s own case, on the identical set of facts, the claim was already allowed - matter remanded to the original authority to decide the issue afresh after examining the documents which can be produced by the appellant again - appeal allowed by way of remand.

Summary

Issues:
Refund of service tax on services used in goods export denied due to lack of required documents and validity of debit notes as proof.

Analysis:
The appellant, a 100% exporter, sought a refund of service tax paid on services used in goods export. The department denied the refund citing non-submission of necessary documents under Rule 4A of the Service Tax Rules, 1994. Additionally, the lower authority deemed the debit notes insufficient as the appellant failed to provide details. The appellant, aggrieved by this decision, filed an appeal against Order-in-Original No. 264/2009 dated 1.4.2009.

Upon hearing both parties and reviewing written submissions, it was noted that the department rejected the refund claim solely on the grounds of missing details and considered debit notes inadequate. Reference was made to previous tribunal judgments, such as in the case of Shivam Exports and Others, where it was emphasized that essential details on documents like debit notes are sufficient for refund claims, even if they are not traditional invoices.

The appellant's counsel argued that similar claims were previously allowed in the appellant's own case and presented various cases and written submissions to support the appeal. When questioned by the bench, the counsel assured cooperation in resubmitting necessary details to the lower authority. In contrast, the Departmental Representative (DR) contended that the required details were not initially provided and referenced the case law of Principal Commissioner of S.T. Vs. R.R. Global Enterprises Pvt. Ltd. to support the denial of the claim.

After careful consideration of the facts and circumstances, the tribunal set aside the impugned order and remanded the matter to the original authority for a fresh decision. The lower authority was instructed to reexamine any documents that the appellant may submit again, with the possibility of admitting additional evidence if required by law. Consequently, the appeal was allowed by way of remand, providing the appellant with an opportunity to present the necessary documents for reconsideration.