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TMI Blog2016 (4) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... were engaged by them for procuring orders relating to export of services provided by the appellants. Once the service in question had been held to be eligible for the credit, the lower authorities should have verified the nature of payment effected on such services and the appointment of said sub agents who had provided such service. It should not be difficult for the appellants to give the particulars of such sub agents and the manner in which such services were to be provided. Therefore the rejection of invoices on the ground of lack of particulars is not correct. On the ground that there was no agreement between the service providers and the appellants for providing the service. It is the ground of the Assistant commissioner that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch benefits cannot be denied, since the records in question can be properly verified by the Assistant commissioner, who had passed the order-in-original. I, therefore, remand the entire matter to the original authority for examining the issue afresh. Appeal disposed of - Appeal Nos.ST/40150/2015 & ST/40151/2015 - Final Order No.40616-40617/2016 - Dated:- 29-3-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri M. Karthikeyan, Advocate For the Respondent : Shri R. Chandrasekaran, AC (AR) ORDER Both the appeals are arising out of a common impugned order passed by Commissioner (Appeals) and therefore they are taken up together for disposal. 2. M/s.Power Link Systems Pvt. Ltd. (appellant herein) is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07/12-09/12 29.08.13 R.20/2014-(AC) dt. 24.06.14 2. 1,48,008 10/12-12/12 19.09.13 -do- 3. 2,05,054 04/13 - 06/13 05.11.13 -do- 4. 75,723 04/12 - 06/12 21.08.13 R.21/2014-(AC) dt. 11.07.14 11,28,304 The refund claims were rejected by the adjudicating authority which was upheld by the Commissioner (Appeals). Being aggrieved, the appellant-assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 127 of the appeal paper book and also at page 133 wherein Article 6 i.e. Terms of Validity has been amended with the following remarks :- This agreement shall come into force on the day and year first above written and be valid thereafter for one (1) year upon expiry of which the Agreement shall be automatically renewed for further periods of one (1) year each time, unless otherwise terminated in writing by either MURATA or AGENT with prior notice. He submits that all the conditions have been fulfilled and there is no case to reject their refund claims and prays for setting aside the impugned order. Ld.counsel filed a copy of Final order No.41066/2015 dt. 24.3.2015 passed by this Bench in the appellant's own case and plead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the lower authorities that the service in question perse is eligible for credit. However, the refund claimed has been denied on certain procedural lapses taking into consideration, the procedure involved in Rule 5 of the Cenvat credit Rule 2004 and the Notification cited supra. 8. The first objection of the lower authority is that the invoice submitted by the service provider does not indicate all particulars. I find that these objections could have been avoided if the lower authority had called for the details of the purchase order and other correspondence and the terms of understanding between the appellants and service providers. Appellants in the grounds of appeal have consistently taken a stand that the sub agents were engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is rejected. I observe that under Rule 6 (8) of the Cenvat credit rules, services provided will not be an exempted service, if conditions prescribed under Rule 8(a) and (b) are satisfied. The lower authority had not examined whether these conditions are satisfied. It is also noticed that one of the findings of the lower authority is that bank realisation certificates has not been correlated with the export invoices. I observe that in the event of non-realisation of remittances for export of services which is also governed under FEMA Act, in which case, the lower authority should have examined whether any action was taken under the FEMA against the appellants. In absence of any such proceedings, I cannot presume that the remittances of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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