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TMI Blog2011 (9) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification 41/07-ST dated 06.10.07. - ST/195/10 - - - Dated:- 19-9-2011 - Mr. P.R. Chandrasekharan, J. Shri Vishal Agarwal, Advocate for the appellant Ms. D.M. Durando, DC AR the respondent This appeal is directed against the Order-in-Appeal No. YDB/57/RGD/2010 dated 01.02.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai II. Vide the said order the ld. Commissioner (Appeals) rejected the claim of refund of the appellant amounting to Rs.1,98,260/- relating to the service tax paid by them to the Custom House Agent (CHA) services in respect of the goods exported by them. 2. The facts of the case are that the appellant Ispat Industries Ltd. are manufacturers of iron and steel products. They also expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T dt. 06.10.2007 at para 2(f) specifies the documents that shall accompany the refund claim. One of the three documents is the one which evidences the payment of service tax on the specified services for which claim for refund of service tax paid is filed. I find that the appellants have not produced any proof of any such payment of service tax by the CHA s, either before the lower authority or during the appeal proceedings. Mere certificates from the respective CHA s do not constitute documents evidencing payment of service tax as envisaged in the said Notification. Hence the impugned order rejecting the refund claim of Rs.1.98,216/- does not warrant interference. The appellants are before us against the impugned order. 3. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as this condition is concerned, the refund claim should be processed based on furnishing of appropriate invoices/bills/challan by the person claiming refund and undertaking to the effect of payment of service tax by him. For the purpose of compliance verification, random checks should be carried out independently and where the refund amount is significant, post refund audit may also be carried out. 4. The ld. counsel also relies on the judgment of the Tribunal in the case of Hindustan Gum Chemicals Ltd. vs. CCE 2010 (20) STR 666 wherein it was held that the exporters claiming refund of service tax need to produce only proof of their payment of service tax to the service provider and they are not required to provide proof of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible for the service of Customs House Agent service. However Notification no. 17/08-ST dated 1.4.2008 clearly provides that refund of service tax paid in respect of services provided by the Customs House Agent in relation to export goods. Under these circumstances, I hold that appellants are eligible for the refund claim in respect of all the invoices excepting the four invoices in which registration number of the service provider is not available. The matter is remanded to the original adjudicating authority to reconsider the refund claim in the light of above observations. 7. In the light of the clarification given by the CBEC and also order of this Tribunal in the case cited supra it is clear that the exporter claiming refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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