9911796707
TMI Blog2019 (4) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... als) remanded most of the issue back to the Original Adjudicating Authority. However in respect of two issues, he denied the refund. Ld. Counsel pointed out that in respect of services invoice which did not contain the registration number, the refund was denied on the strength of the CBEC circular no. 106/08-ST dated 11/12/2008. They argued that while the invoice did not contain the registration number, they had produced the certificate of registration of the said services provider and still the credit was denied. He relied on the decision of Tribunal in the case of Garima Global Pvt. Ltd. 2016 (46) STR (399). He argued that the defect in the invoice has been rectified by the Registration services and hence, refund should be allowed. 2.1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age or warehousing of export goods." He pointed out that there is not requirement of producing any other documents in the said notification. 3. Ld. AR relies on the impugned order. 4. We have gone through rival submissions. We find that the appellants have sought to claim refund of Service Tax on the strength of invoice which did not contain registration number. In this regard, it is noticed that the refund is granted by way of exemption and the onus of establishing that the appellants are entitled for the benefit of notification is on the claimants. In the instant case, the claimants are required to establish at least two facts. Firstly, they are required to establish that duty has been discharged on services availed by them and second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entirely for the purpose of export. The appellant in their defense have claimed that they are not required to produce any such evidence. Perusal of the notification no. 42/2007-ST dated 29/11/2007 above, shows that the refund is admissible only when it is established that the said goods are stored in storage or warehouse which is approved by the competent authority and the factory that the storage or warehousing ... used for storage and warehousing of exported goods. It is also not clear if the said storage and warehousing facility was used for domestic clearance also. No evidence in support of the claim has been produced. In these circumstances, we find that the appellants have failed to establish that the said services were used for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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