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TMI Blog2015 (9) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No.17/09-ST dt.7.7.2009 for the service tax paid in respect of specified services received and used for the export of their final products from their factory. The said refund claims were examined on the basis of credit taken on the input services on the invoices issued by M/s.Exim Transtrade (India) Pvt.Ltd, M/s.R.R.Cagro and M/s.Team Global Logistics Pvt.Ltd. The above named suppliers of services registered under CHA services. It was observed by the Revenue that as the suppliers of services are registered under CHA services, therefore, they are required to issue invoices for agency services and not on the reimbursable expenses such as port fees, landing and container charges, dock fees, examination charges, terminal handling cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services have been provided by the CHA and the same has been classified under the head of agency services. Therefore, classification of the services which are impugned in question, is wrong and the same cannot be termed as agency services and no proper invoices have been obtained by the appellant from the actual service providers. He further submits that CBEC's circular relied upon by the appellant has clarified that it should be ensured that the invoices/challans/bills issued by the supplier of taxable service should contain requisite details, and refund claim cannot be allowed on the basis of not having complete details as required verification cannot be carried out by the department on the basis of incomplete invoices. As in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T should ensure in their own interest that invoices/bills/challan should contain requisite details(name, address and registration No. of service provider, S.No. and date of invoice, name and address of service receiver, description, classification and value of taxable service and the service tax payable thereon). Refund claim cannot be allowed on the basis of invoices not having complete details as required verification cannot be carried out by the department on the basis of incomplete invoices. 7. As per the said clarification, the only requirement is that the exporter actually should have paid service tax and services have been received by the exporter which are to be mentioned in the invoices issued by the service provider. It is immate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- "It is also contended by the Revenue that the service providers were registered under the category of Business Auxiliary Services and not under the Port services/CHA services. However, I find that above issue stands clarified by the Board vide its Circular No. 112/6/2009, dated 12-3-2009. Vide serial No. 7 of the table attached to the said circular, it stands clarified as under:- VII The service provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Business Auxiliary Services, whereas the benefit has been claimed under port services. Board Circular No. 112/6/2009-S.T. dated 12-3-2009 provided certain clarifications in the case of refund under Notification No. 41/07. Clarification-VII is reproduced herein as under for convenience of reference:- Sl. No. Issue Raised Clarification VII The service provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified taxable services used for export of goods. Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Service Tax stated to be paid by other. Further it is not disputed that the Appellant have not paid the Service tax. Simply for the technical reasons the refund cannot be denied. It is not disputed that the respondent has not paid the Service tax it is also not disputed that the respondent is not entitled to take the refund of Service tax paid by the respondent as per Notification No. 41/2007-S.T., dated 6-10-2007." 12. In this case also the invoices issued by the service provider have been mentioned services which have been provided by the service provider in detail and detail regarding the services received by the appellant are mentioned in the invoices. It is also not disputed that the appellant has received the services and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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