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TMI Blog2016 (6) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore find substance in the submission of the learned counsel for the appellant and that the impugned orders are not sustainable in law and therefore set aside the orders and remand both the cases to the original authority with the direction to examine the details furnished by the appellant to prove the payment of service tax to the CHA and Courier Agency for export of finished goods - Decided in favour of assessee by way of remand. - E/913/2011, E/914/2011-SM - Final Order Nos. 20366-20367/ 2016 - Dated:- 27-5-2016 - SHRI S.S. GARG, JUDICIAL MEMBER For the Petitioner : Shri Anirudha Naik, Advocate For the Respondent : Shri Mohd. Yusuf, AR ORDER PER: S.S. GARG The appellant has filed these two appeals against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 October 08 to December 08 79,632/- 345/2009-R dated 20.11.09 Sanctioned: 13,448/- Rejected: 66,184/- 3. The service tax refund of 1,00,511/- (Rupees One Lakh Five Hundred and Eleven only) claimed by the appellant for the quarter July to September has been rejected by the original authority on the ground that the invoices issued by the Courier/Custom House Agent do not satisfy the conditions specified in the Notification 41/2007 inasmuch as they do not contain any of the particulars mentioned in the Notification and also for failure to produce any evidence to link the use of the said services in relation to export of goods. Further with refere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the ground of mere procedural lapses and for this submission he relied upon the following authorities: a) ONGC Ltd. V. CCE [2006 (201) E.L.T. 321 (S.C) b) CCE, Bhavnagar V. Saurashtra Chemicals Ltd. [2007 (212) E.L.T. 7 (S.C)] 4.1. Learned counsel for the appellant further submitted that the impugned order is not sustainable in law as the learned Commissioner has not applied her mind independently and simply followed the order of Assistant Commissioner and without considering the case laws cited by the appellant. He further submitted that it is undisputed that during the relevant period i.e. July 2008 to September 2008 the appellant has paid service tax in respect of services of CHA as well as Courier Agency in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider the same and they have simply rejected the refund claim by observing that the appellants have not fulfilled the conditions of the Notification. After going through the details given by the appellant along with the certificates of the CHA, I find that the appellant has furnished sufficient details which if examined can establish the link proving to the fact of export of goods by the said CHA. This exercise has not been done by the lower authorities. Therefore I find substance in the submission of the learned counsel for the appellant and I am of the considered opinion that the impugned orders are not sustainable in law and therefore I set aside the orders and remand both the cases to the original authority with the direction to exa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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