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TMI Blog2018 (7) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 - Dated:- 20-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Raghavan Ramabhadran, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench The issue arising for consideration in these appeals being the same, they were heard together and are disposed by this common order. The parties herein are referred to as assessee and department for the sake of convenience. 2. The assessee is a 100% EOU and cleared their finished products / services for export without payment of duty under bond with bank guarantee. They received various input services like maintenance service, manpower supply service, rent-a-cab service, air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2010 has issued guidelines which provides for filing declaration along with refund claims. The appellants were directed to file declaration duly certified by Chartered Accountant before adjudicating authority. (b) Taking note of the fact that there is no dispute that appellant has provided the output services and also the reconciliation statement furnished by assessee before him, the Commissioner (Appeals) directed the lower authority to reconcile the difference and process the refund claim. (c) With respect to eligibility of refund of credit availed prior to 14.3.2006, the view of adjudicating authority was upheld. (d) This view of the adjudicating authority was set aside. The Commissioner (Appeals) held that in the absence of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im as the notification does not prescribe any such condition. 6. The ld. AR Shri K. Veerabhadra Reddy reiterated the grounds of appeal as stated in the appeal filed by the department. He stressed that the Commissioner (Appeals) has erred in holding that the assessee is eligible for refund when the invoices for providing the service have not been raised within 14 days of the date of rendering the service. Rule 4A of Service tax Rules specifically provide that the invoices have to be raised within 14 days, that without following such condition, the assessee is not eligible for refund. Countering the argument of the Id- Counsel for the appellant with regard to the direction of remand made by the Commissioner (Appeals), he submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s powers to remand we find no bar to Commissioner (Appeals) ordering such remand. The Commissioner (Appeals) has also directed the assessee to file a declaration in terms of Circular dated 19.1.2010 which we are of the considered view that such direction of the Commissioner (Appeals) is not in order. The said circular has come into force only with effect from 19.1.2010 and was not available to the assessee at the time of filing refund claim. The assessee therefore cannot be compelled to support the refund claim by filing such a declaration. However, we do not find any irregularity in remanding the matter to the adjudicating authority to verify the eligibility of refund in respect of input services. While we uphold such direction made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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