9911796707
TMI Blog2019 (5) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... Factual backdrop of the case is that appellant is an exporter of 'Information Technology Software Services'. It filed two refund claims for the quarter April, 2015 to June, 2015 and July, 2015 to September, 2015 on 28.03.2016 and 27.06.2016 respectively before the Assistant Commissioner (Refunds) of Service Tax Commissionerate-V, Mumbai for Rs. 2,14,659/- and Rs. 7,40,660/- respectively in conformity to Notification No. 27/2012-CE (NT) dated 18.06.2012 issued under Rule 5 of the CENVAT Credit Rules, 2004 along with relevant documents but, the refund was refused by the first adjudicating authority on the ground that FIRCs do not bear invoice no. and the contention of the claimant that FIRCs received from bank do not show the export invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. Vs. Commissioner of Service Tax, Bangalore reported in 2016 (42) STR 79 (Tri.-Bang.), he further submitted that self certification of FIRCs is sufficient and there is no need for banker's certificate of FIRCs to meet the requirement of Rule 5 of CENVAT Credit Rules, 2004 or Section 11B of the Central Excise Act, 1944 as applicable to the Service Tax vide Section 83 of the Finance Act, 1994 and in such a case refund is to be allowed when assessee had furnished with reconciliation statement showing of export invoice relating to particular FIRCs in respect of the period covered by refund claim for which order of the PADG is required to be set aside, entitling the appellant to get refund with applicable interest. 4. Learned Authorised Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to process the refund favourably. It is also found from the letter of the M/s Kotak Mahindra Bank that they issued FIRC only for the receipt of FDI and for all other inward remittances and Foreign Inward Remittance Advise is issue for GST calculation in summary of Form. The enclosed bank statement of appellant for the relevant period received from the bank also indicates that out of total FIRCs value of USD 149990 for the month of March, 2015 USD 73853.80 remittance was received for invoices pertaining to April, 2015 to June, 2015 and the balance USD 76136.20 was adjusted towards invoices pertaining to period before 31.03.2015. Going by the Order-in-Original, it is found that apparently the adjudicating authority had made his observation th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
