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TMI Blog2016 (5) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... to the fees for inspection services. There are no other particulars provided in the said bill relating to the cargo, the place of inspection as also the date of inspection. In a nutshell there is nothing in the original invoice so raised by the service provider to link the service of inspection with the export cargo. In such a scenario, we fully agree with the lower Authorities that in the absence of any co-relation and linkage with the services and with the export of the goods, the refund cannot be granted in terms of Notification No. 17/2009-ST. Also the appellant interpolated the said bill raised by M/s Threads Incorporation Buying Services by introducing their invoice has alongwith the shipping bills, which in any case were availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner : Shri R.S. Sharma, Advocate For the Respondent : Shri Ranjan Khanna, Authorized Representative (DR) ORDER PER. ARCHANA WADHWA :- All the 4 appeals are being disposed of by a common order as the issue involved is same. 2. After hearing both the sides, duly represented by Shri R.S. Sharma, Advocate for the appellant and Shri Ranjan Khanna, DR for the Revenue, we find that the appellant is an exporter of readymade garments. He filed refund claim for refund of service tax paid in respect of services utilized for export of the goods, in terms of Notification No. 17/2009-ST dated 09/7/2009. The dispute in the present appeal relates to refund of service tax paid on technical, inspection and certification servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoice number as also the shipping bill number issued by the present appellants. After observing that the said invoices of the inspection agencies had linkage with the invoices and shipping bills issued by the present assessee, the Commissioner (Appeals) wondered as to why the Assistant Commissioner has observed that there was no such linkage in the invoices. Accordingly, he called for a report from the Assistant Commissioner, who vide his letter dated 26/6/2011 reported that the details of invoice/shipping bills have been added by the assessee subsequently. On the said basis, it was observed by the Appellate Authority that the said act on the part of the appellant was with a malafide intention to mislead the authorities by falsifying th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills were raised on 15/4/2010. As such, admittedly the invoice as also the shipping bills raised by the appellant were available at the time of raising of the bill by M/s Threads Incorporation Buying Services and could have been very well mentioned in the said invoice. However, the same was not referred in the bill for the services, for the reasons best known to the appellant. We further note that the particulars mentioned in the said bill so raised by the service provider only refers to the fees for inspection services. There are no other particulars provided in the said bill relating to the cargo, the place of inspection as also the date of inspection. In a nutshell there is nothing in the original invoice so raised by the service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basic conditions of the notification. 7. Learned Advocate appearing for the appellant has strongly contended that they have now produced a certificate from the service provider. Learned Advocate has placed strong reliance on the certificate given by M/s Threads Incorporation Buying Services indicating in detail and referring to their each and every bill and certifying that the inspection under the cover of those bills raised by them was in respect of export goods namely readymade garments which stand further exported by M/s Ashi Creations Pvt. Ltd. Admittedly the said certificate was not produced before the original Adjudicating Authority and was subsequently obtained and placed before Commissioner (Appeals). Apart from the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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