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TMI Blog2016 (1) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... e rejected. The conditions prescribed in the Notification are directory and not mandatory. Moreover from all the conditions, it clearly appears that such conditions are only to ascertain the nexus between the services and export goods. If, with other corroborative documents, the same purpose is served as mention in the Conditions, the refund should be allowed. Ld. Commissioner (Appeals) proceeded only on the ground that conditions prescribed in the Notification were not complied with, but he has not verified other corroborative documents by which nexus is otherwise established. - matter remanded back to the Original Adjudicating Authority to pass a denovo adjudication order considering our above observations. - Appeal No. ST/168/11 & ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce that is the stage prior to transit the goods. The Ld. Commissioner rejected the claim on the following grounds:- (i) Port Service (Terminal Handling Charges) - The invoices in respect of this service was not issued by the Port Authority to the Appellant s name whereas the same was issued by CHA who is neither port nor authorized by port. The invoices mention the service as Business Auxiliary Service or Business Support Service or Custom House Agent Service which are not notified under the said notification. (ii) Insurance Service - The appellant is not eligible for refund for the spot insurance, which are for goods stored and/or lying inside godown and/or press house and/or pala house and/or factory premises. There is no c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agency Service, Custom House Agent Service, and Storage Warehousing Service. It is his submission that in respect of Port Service, there is no dispute, that service provided by the port authorities but the bills were raised by the port authority to Custom House Agent/ Shipping Line Agent/ Clearing Forwarding Agent etc on the behalf of the exporters and in turn these agencies raised bills to the exporter. This is a general practice prevailing in respect of Port Service. Therefore, except the billing pattern the service remaining as Terminal Handling Charges, therefore admissible for refund. Regarding Spot Insurance, he submits that export goods stored in the godown are assigned lot number and the lot number is reflected on input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of documents such as export invoice, shipping bill, bill of lading and input service provider s invoice etc. Therefore merely for lapse of procedural condition, refund could not have been rejected. In support he placed reliance on the following judgments: (i) Manubhai Co. Vs. Commr of S.T., Ahmadabad - 2011 (21) STR 65 (Tri. Ahmd) (ii) Commr of S. T. Vs. Convergys India Pvt. Ltd. - 2010 (20) STR 166 (P H) (iii) Skoda Auto India Pvt. Ltd. Vs. Commr of C. C. Ex, Aurangabad- 2010 (253) ELT 135 (Tri. Mum) (iv) Mangalore Chemicals Fertilizers Ltd. - 1991 (55) ELT 437 (SC) 4. On the other hand, Shri Sanjeev R. Nair, Ld. Examiner (AR) appearing on behalf of the Revenue reiterates the findings of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Agent and in turn these persons raise invoices to the client. In the present case the service tax amount has been shown in the invoices, however the same was not verified. Regarding the payment of service tax on the port services it needs to be verified. 6.2 Regarding Goods Transport Agency Service, merely because certain conditions such as invoice number and/or shipping bill no. not mentioned in the lorry receipt, but from other details and reference of goods it can be established the correlation of GTA Services with the export goods and the declaration also made in the refund claim to that effect. However, even though specific declaration is not there but from other details the nexus of the service with the export goods can be estab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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