2017 (5) TMI 1458

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..... also mandates the mode and manner of preparation of such documents. No embargo has been created in the service tax statue for not allowing the refund amount claimed on the basis of debit notes issued by the service provider - the matter should go back to the original authority for verification of the debit notes to be submitted by the appellant - matter on remand. Time limitation - refund denie .....

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..... the Respondent ORDER Per: S.K. Mohanty Rejection of refund claim in respect of service tax paid on various taxable services under notification no.41/2007-ST dated 06.10.2007 is the subject matter of present dispute. The authorities below have rejected the refund claim in respect of service tax paid on the services namely, origin documentation, manual documentation, Business Auxili .....

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..... Auxiliary Service/ Business Support Service and not confirming to the port service. In this context, the fact is not under dispute that various services were provided within the port by the service provider in relation to exportation of goods by the appellant. Thus, irrespective of the classification of service, since those services were provided within the port, facilitating exportation of goods .....

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..... ort. 4. Rule 4A of the Service Tax Rules, 1994 provides the manner of distribution of credit based invoice, bill or challan by the service provider. The said statutory provision also mandates the mode and manner of preparation of such documents. No embargo has been created in the service tax statue for not allowing the refund amount claimed on the basis of debit notes issued by the service prov .....

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..... nt quarter, during which the goods were exported. Since notification dated 06.10.2007 provides for certain conditions for claiming the exemption, the same are required to be strictly followed/ observed by the tax payer. Thus if the refund claim is filed beyond the period of 60 days, the condition of the notification has not been fulfilled. Accordingly, denial of refund on the ground of limitation .....

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