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TMI Blog2018 (1) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... illed by an Assessee, denial of refund on the procedural condition, which are impossible to observe, cannot be appreciated - appeal dismissed - decided against Revenue. - S.T. Appeal Nos.70182, 70184-70186 & 70188/16 - A/71578-71582/2017-SM[BR] - Dated:- 17-11-2017 - Mrs. Archana Wadhwa, Judicial Member Shri Pradeep Kumar Dubey, Supdt. (A.R.) for the Revenue None for the Respondent (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 18,47,295/- on 28.05.2013 and the same was sanctioned to the extent of ₹ 17,76,599/- by the jurisdictional Assistant Commissioner. However, a view was entertained that the refund was not admissible to the assessee inasmuch as the invoices/bills submitted by them, do not contain the full description of the services, classification and value. Accordingly, proceedings were initiated against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Service Tax Rules, 1994, have not been satisfied. He further observed that the said Rule provides for the registered service provider, who has issued the invoices etc. In the instant case, the assessee has received the services from foreign service provider, the same cannot be held to be registered service provider . In the present case, the appellant has himself paid the service tax on rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified services in the appellant s SEZ unit, their use in authorized operations, payment of service tax and non-taking of cenvat credit of the service tax paid by the appellant. Thus, the conditions stipulated in para 2 of the said Notification No.40/2012-ST have been satisfied by the appellant. It is seen that para 3 of the said Notification pertains to procedural aspect and as already discussed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitive. In essence, taxes should not be exported and hence substantive benefit should not be denied. 7. I find that the Revenue in their memo of appeal, has not been satisfactorily able to convass their case. Once the substantive condition of the Notification has been fulfilled by an Assessee, denial of refund on the procedural condition, which are impossible to observe, cannot be appreciate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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