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TMI Blog2017 (7) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... f Service Tax - Held that: - The appellant submits that it was a typographical error in the invoice and actually it is Service Tax amount. When it is so, this matter also needs fresh examination at the end of Original Adjudicating Authority, who shall examine the matter afresh after giving opportunity of personal hearing to the appellant. Appeal allowed by way of remand. - ST/110/2012-ST[SM] - A/54368/2017-SM[BR] - Dated:- 6-6-2017 - Mr. Ashok K. Arya, (Technical Member) Present (decided on written submissions) for the appellant Present Shri K. Poddar, AR for the respondent ORDER Per Ashok K. Arya 1. M/s Lucid Colloids Ltd. is in appeal against Order in Appeal No.434-459/2011 dated 29.09.2011 whereunder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered. 5. In respect of the relevant issues, the findings are given below: 5.1 Original Invoices/documents not submitted: The appellant contends that computer generated original invoices were submitted but the same were not considered. When computer generated invoices are in original, non-consideration of the same by the Revenue is not correct. The appellant has pointed out that assessees have provided Einvoices/computer generated invoices, which are original invoices. The appellant states that the same are actually downloaded from the website of service providers and printout is taken which contain all the specifications as required by the relevant notification. When it is a fact that no separate physical invoices are provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case observes as under: 3. In the case of refund relating to GTA services also, refund claim has been rejected on the same ground, with regard to Terminal Handling Charges claim, the authorities have taken a stand that in respect of two service providers, the registration number have not been provided and in respect of others, there is no evidence to show that they were authorized by the Port to provide post services. Further, what is required to be examined is as to whether service tax was paid under the category of Port services and not under the relevant head, or not. It is a settled law that re-classification of the service cannot be done at the recipient s end. Therefore, lower authorities should have examined the invoices and oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT instead of Service Tax: In this regard appellant has pleaded that the refund claim of ₹ 5,839/- has been denied on the ground that it was a claim for VAT amount. The appellant submits that it was a typographical error in the invoice and actually it is Service Tax amount. When it is so, this matter also needs fresh examination at the end of Original Adjudicating Authority, who shall examine the matter afresh after giving opportunity of personal hearing to the appellant. 6. In the result, the impugned order in respect of the appellant, M/s Lucid Colloids is modified to above effect and appeal is allowed by way of remand to the Original Adjudicating Authority, who in the light of above observations, shall decide the subject is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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