2019 (4) TMI 1271

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..... has clarified that the invoices/challans/bills issued by supplier of taxable services, in confirmity with Rule 4A of Service Tax Rules, 1994 would be sufficient evidence of payment of Service Tax by the Service Provider. The appellants have failed to produce invoice and the invoice produced by them did not contain Service Tax Registration number. Denial of refund on the services of storage warehousing received by them - HELD THAT:- 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 - the appellants have failed to establish that the said services were used for the specified purpose and consequently, refund on this account is not adm .....

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..... o Service Tax paid on storage and warehousing activity. Ld. Counsel pointed out that the refund on the same has been rejected for the reason that no evidence has been produced to establish that the said service was obtained in respect of export products. He pointed out that entire premise was hired for the purpose of export and only activity happening there was export activity. He pointed out that the only condition necessary in the notification 42/2007-ST dated 29/11/2007 is as follows: In the said notification, in the Schedule, after Sr. No. 7 and the entries relating thereto, the following shall be inserted, namely :- (1) (2) ( .....

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..... ntain 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, that the said services have been used in the purpose of export. 4.1 As regard the first issue is concerned, Revenue has vide circular no. 106/08-ST dated 11/12/2008, has clarified that the invoices/challans/bills issued by supplier of taxable services, in confirmity with Rule 4A of Service Tax Rules, 1994 would be sufficie .....

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