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TMI Blog2022 (6) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... which are not signed by any the banks Authority the Computer Generate Advice of Foreign Import Bill Transaction Advice for CUSTID; 507991965/Foreign Remittance Advice for CUSTID; 507991965/Import Letter of Credit Issuance Advice/Debit Advice for outward Remittance of the aforesaid document can be obtained as many times as they like and utilization of the same in different occasion cannot be ruled out - the benefit of Notification No.12/2013-ST dated 01.07.2013, Notification No.17/2011-ST dated 01.03.2011 and Notification No.40/2012-S.Tax dated 20.06.2012 can be availed in either way i.e. the service provider may not tax the amount or the service recipient being SEZ can claim refund. Mere technical discrepancy in the invoices cannot be the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeals against different Orders-in-Appeal (referred to hereunder as 'the impugned Orders') passed by the Ld. Commissioner(Appeals), GST, CX & Customs, Bhubaneswar (referred to hereunder as 'the Ld Commissioner(A)'), whereby the Appellant's claim for refunds of Service Tax, as disallowed, was upheld by way of rejecting the Appellant's appeals. 3. The brief facts leading to filing of the present appeals are that during the relevant period, the Appellant was a Special Economic Zone (SEZ) Unit, duly declared by the jurisdictional Development Commissioner, in the notified SEZ area, for manufacture of Aluminium products. 4. In the course of its operation as such, the Appellant availed 'Banking and Other Financial Services' from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. For better appreciation of facts and the issues before us across the Appeals are tabled as below:- ST/78733/2018 ST/78736/2018 Refund claimed (under Notification No.12/2013-ST dated 01.07.2013) Rs.3,57,345 Rs.3,76,942 Relevant Period May 2014 Refund allowed Rs.1,04,234 Rs.1,50,936 In respect of rent-a-cab service availed from different travel agents Refund rejected Rs.2,53,111 Rs.2,26,606 In respect of banking and financial services received from ICICI Bank, Axis Bank, State Bank of India and Bank of Baroda. Ground of rejection Tax-paying documents received by appellant from the Banks are computer generated and are not signed. ST/78734/2018 Refund claimed (under Notification No.17/2011-ST dated 01.03.2011) Rs.5,17,75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Service Tax Rules which categorically provides that "in case the provider of taxable service is a banking company or a financial institution, including a non-banking financial company providing service to any person, an invoice, a bill or, as the case may be, challan shall include any document by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule". The impugned Order completely overlook the aforesaid mandate of Rule 4A ibid. 8.3 The impugned orders failed to appreciate that the appellant is a unit in the Special Economic Zone (SEZ) and their entitlement to refund of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned orders are verbatim reproduction in bits & pieces from the Orders-in-Original, without at all considering the grounds of appeal taken by the appellant, particularly with reference to the object and intent behind granting of refund to SEZ units, which were emphatically submitted by the appellant in the Memorandum of Appeals. Thus, the impugned orders lack the fundamental characteristics of an Appellate Order and therefore deserves to be quashed in limine. Ld. Advocate further submits that the findings of the Ld. Commissioner(Appeals) are wholly contradictory to the letters and spirit of the benefit of exemption granted to SEZ units, by way of refund of Service Tax paid. 10. Ld. Advocate further submits that the impugned orders have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Import Bill Transaction Advice for CUSTID; 507991965/Foreign Remittance Advice for CUSTID; 507991965/Import Letter of Credit Issuance Advice/Debit Advice for outward Remittance" of the aforesaid document can be obtained as many times as they like and utilization of the same in different occasion cannot be ruled out. 14. I observe that the benefit of Notification No.12/2013-ST dated 01.07.2013, Notification No.17/2011-ST dated 01.03.2011 and Notification No.40/2012-S.Tax dated 20.06.2012 can be availed in either way i.e. the service provider may not tax the amount or the service recipient being SEZ can claim refund. 15. Further, the Development Commissioner, Falta Special Economic Zone, Kolkata vide his letter No.I(43)/ACM/2009 dated 06. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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