9911796707
TMI Blog2018 (3) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... ed - appeal allowed - decided in favor of appellant. - Appeal No. ST/75873/17 - ORDER NO.FO/A/78541/2017 - Dated:- 24-10-2017 - Shri P.K.Choudhary, Member ( Judicial ) Shri R.N.Bandhopadhyay, Consultant Debi Parbat, Advocate for the Appellant Shri S.S.Chattopadhyay, Supdt.(AR) for the Revenue ORDER Per Shri P. K. Choudhary This appeal has been filed by the appellant against Order-in-Appeal No.51/ST-I/KOL/2017 dated 28.02.2017 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata. 2. Brief facts of the case are that the adjudicating authority allowed the assessee s refund claim in connection with the exports of iron ore fines. The input services received and utilized are in the category of Port Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the original Bills/Invoices and other relevant documents, that the refund was sanctioned by the authority. 4. The ld.AR appearing on behalf of the Revenue reiterates the order of the Commissioner(Appeals). 5. Heard both sides and perused the appeal records. 6. I find that the Commissioner(Appeals) allowed the appeal filed by the Revenue on the ground that the verification of the consignment notes was not done. On perusal of the adjudication order, I am unable to agree with the findings of the Commissioner(Appeals). For the proper appreciation of the case, the relevant portion of the adjudication order is reproduced below:- I have carefully gone through the records documents furnished by the said clamant in support of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Foreign convertible currency in terms of para 4 of the said notification. The realization has been made on the basis of final invoices issued by the claimant, which are also reflected on the BRC. B. That the said claimant self declared in Form A-I that they have not taken CENVAT credit of service tax paid on the specified services used for export of the said goods. 1) That from the certificate given on all the original invoices or bills, it is observed that the said claimant has received and used the specified services for export of the said goods be mentioning specified shipping bill no as well as taxable specified services. 2) That from the certificate given on all the original invoices/bills and declaration made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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