2017 (4) TMI 646

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..... such services were used by the assessee for export purposes and in fact stands paid for by them. Instead of certifying each and every invoice individually and separately, if a consolidated certificate giving details of the invoices, stand given by the assessee, the same would fulfill the notification criteria - the invoice number mentioned in the Chartered Accountant certificate are required to b .....

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..... original invoices, duly certified. 2. Inasmuch as the appellant have not separately certified each and every invoice but has given consolidated certificate by their Chartered Accountant, giving details of each invoice, the same will not fulfill the requirement of the notification. Accordingly, refund stands denied. 3. It is the contention of the ld. Advocate that in the consolidated certific .....

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..... ally and separately, if a consolidated certificate giving details of the invoices, stand given by the assessee, the same would fulfill the notification criteria. As such we are of the view that the said objection of the Revenue is unsustainable. However the invoice number mentioned in the Chartered Accountant certificate are required to be verified by the lower authorities. Similarly, if some of t .....

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