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TMI Blog2017 (7) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be available in terms of Notification dated 06.10.2007 - refund allowed. Refund claim - denial also on the ground that debit note is not the proper document, in terms of Rule 4 A and 4 B of the Service Tax Rules, 1994 - Held that: - sample copy of debit note contains the reference of the container, shipping bill No., description of service value, and the service tax, registration No. of the service provider etc. Since the said information are corelatable with the export documents, I am of the view that refund benefit cannot be denied for the reason that the debit note is not the prescribed document under the Service Tax Statute - the matter should go back to the Original Authority for verification of the documents, to be submitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allowed the refund benefit, in terms of Notification dated 06.10.2007:- i). Final Order No.ST/A/53916-53918/16-CU dt. 26.11.2015 passed by Tribunal in the case of Shivam Exports & Ors. Vs. CCE, Jaipur. ii). SRF Ltd. Vs. CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT) iii). Final Order No.ST/A/54038-54068/14-CU dt. 16.10.2014 passed by Hon'ble Tribunal in the case of Suncity Art Exports & Ors. iv). Final Order No.ST/A/51126-51129/2016-CU (DB) dt. 31.03.2016 passed in the cases of Mec Shot Blasting Equipment (P) Ltd. & Ors. 3. With regard to CHA services appearing in Sl. No.4 above, the Consultant submits that the invoice of CHA contained cross reference of shipping bills and invoices, where in description of goods are mentioned. He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the port, irrespective of the classification of those services, the refund benefit should be available in terms of Notification dated 06.10.2007. The issue is squarely covered by the precedent decisions of this Tribunal relied upon be the ld. Consultant for the appellant. 7. As regard the proper document for claiming of refund, I find that the authorities below have denied the refund claim on the ground that debit note is not the proper document, in terms of Rule 4 A and 4 B of the Service Tax Rules, 1994. On perusal of sample copy of debit note submitted by the ld. Consultant for the appellant, I find the same contains the reference of the container, shipping bill No., description of service value, and the service tax, registration No. of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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