9911796707
TMI Blog2013 (4) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... the services involved but he refused to grant such refund as in the case of service tax paid on scientific testing services, CHA services and rail freight. Out of these the major amount relates to scientific testing services. 2. The reason in respect of testing services, given by the adjudicating authority is that the appellants have not been able to establish correlation between the consignment which was sent for testing and samples which was exported. In the case of rail freight, the adjudicating authority's objection is that the receipt is issued by CONCOR and also for the reason that the receipts could not be correlated with each of the consignments which were exported. In the case of services of CHA, the adjudicating authority raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said provision is not applicable. Thus the submission of the AR for appellant is that the claim is rejected without properly considering the matter in the light of the Notification and also circulars issued by the CBEC. 5. The ld. AR for Revenue is relying more on the finding of original adjudicating authority rather than the findings of the Commissioner (Appeals). The substance of their argument is that unless proper correlation between the service availed of the goods exported is established such refunds cannot be granted. 6. I have considered arguments on both the sides. In the first place, I notice that the amount in dispute is only to the extent of 4.14 lakhs in three appeals in respect of scientific testing of their products. The o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce, - (i) invoice issued by custom house agent for providing services specified in column (3) specifying, - (a) number and date of shipping bill; (b) number and date of the invoice issued by the exporter relating to export of goods; (c) details of all the charges, whether or not reimbursable, collected by the custom house agent from the exporter in relation to export goods; (ii) details of other taxable services provided by the said custom house agent and received by the exporter, whether or not relatable to export goods. 9. It appears that the deficiency is that the bills raised by the CHA do not show the shipping bill numbers and date and the full requirements of the above conditions are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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