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TMI Blog2015 (1) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... Shipping Bill No., Invoice No. and Bill of lading No. which can be easily linked to the export of goods. It is not understood as to how lower authorities have come to the conclusion that service tax payment details are not co-relatable with the export consignment. Learned Adjudicating authority is discussing a CBEC Circular No. 106/9/2008-ST dated 11.12.2008 for denying refunds but failed to consider a favourable CBEC Circular No. 112/6/2009-ST dated 12.3.2009 now relied upon by the appellants. Further a number of case laws deciding these issues have been relied upon by the appellant which were not produced before the adjudicating authority. It is also not clear from the findings of the lower authorities as to why service tax paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CHA Services, Fumigation Charges, CFS Charges, Inspection Charges and Storage and Warehousing Charges claimed by the appellant. It was the case of the learned Advocate that lower authorities cannot go beyond the scope of the show cause notice. That all the services availed by the appellant could be easily co-related to the export documents for which all the details/ worksheets were provided by the appellant. He made the bench go through the worksheets and some representative invoices/ shipping bills to argue that the lower authorities have passed the orders without going through the documents furnished by the appellant. That Adjudicating authority while sanctioning the refund claim under Notification No. 41/2007-ST dated 06.10.2007 has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir refund claim. Learned Advocate relied upon the following case laws:- (a) Macro Polymers Pvt. Limited vs. CCE, Ahmd - [2010 (19) STR 679 (Tri. Ahmd.)] (b) CCE, Ahmedabad vs. AIA Engineers Limited - [2010 (20) STR 512 (Tri. Ahmd.)] (c) Aarvee Denims Exports Limited vs. CCE, Ahmd. - [2010 (17) STR 262 (Tri. Ahmd.)] (d) CCE Ahmd. vs. Dishman Pharmaceuticals Limited - [2011 (21) STR 246 (tri. Ahmd.)] (e) Durham Spintex Holding Pvt. Limited vs. CST, Ahmd. - 2012 (38) STR 366 (Tri. Ahmd.)] (f) Apollo Tyres Limited vs. CCE, Vadodara - [2012-TIOL-1649-CESTAT-AHM] (g) CST, Ahmd vs. Riddhi Siddhi Gluco Biols Limited - [2012 (25) STR 180 (Tri. Ahmd.)] (h) Devarsons Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these issues have been relied upon by the appellant which were not produced before the adjudicating authority. 5. The decided case laws relied upon by the appellant and CBEC Circular No. 112/6/2009-ST dated 12.03.2009 were not considered by the Adjudicating authority. It is also not clear from the findings of the lower authorities as to why service tax paid on the documents cannot be correlated with the export documents. The admissibility of refunds and verification of documents/ records is properly required to be done in view of the judicial pronouncements of this Bench and CBEC Circular dated 12.3.2009, which can only be done by the Adjudicating authority. These cases are thus required to be remanded to the adjudicating authority for d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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