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TMI Blog2018 (3) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... onnection with the exports of iron ore fines. The input services received and utilized are in the category of Port Service , Technical Testing & Analysis Services , Goods Transport Agency (GTA) Service . The Revenue filed appeal before the First Appellate Authority on the ground that the services were not received by the exporter M/s.Emars Mining & Construction Pvt.Ltd. because the GTA Bills were not issued in their favour having registered office address at 4, Lyons Range, 6th Floor, Kolkata-700001, but the GTA Bills are raised in the name Emaes Mining & Construction Pvt.Ltd. having other office address at Flat No.2C & 2D, Green Acres, 2, Nazar Ali Lane, Kolkata-700019. The Commissioner(Appeals) allowed the appeal of the Revenue. Hence the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow:- "I have carefully gone through the records documents furnished by the said clamant in support of their refund claim under Notification No.17/2009-ST dated 07/07/2009; submissions made by the claimant against reply to Show Cause Notice and during personal hearing the brief facts as above for the export made under 3(three) nos. of shipping bills and my findings are as under: i) The allegation in said SCN is that Form A-1 as provided by the said claimant doesn t contain complete particulars and information as required. However, the assessee has submitted all the required information and document required for Form A-I and complied fully in this respect. ii) The said claimant has submitted the original invoices for which refund/reba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate given on all the original invoices/bills and declaration made in the Form A-1, it is observed that the said claimant has actually paid the service tax on the specified services to be respective service providers. 3) The said claimant sought for refund of whole of service tax amounting to Rs. 37,09,530.00 as mentioned above allowing bills/invoices of service providers falling under various categories of specified services in terms of the said notification which had been used for the export made under the shipping bill mentioned above. All payment particulars, i.e., co-relation with respective party ledgers and bank statement are verified. Thereby finally the refund appears eligible for sanction stands as Rs. 37,09,530/- (37,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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