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TMI Blog2023 (5) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... t with all the issues arising out of the subject refund applications, the matter should go back to the original authority for a fresh fact finding on all the issues involved in the appeal concerning grant of refund benefit to the appellants. In other words, the original authority should look into all the aspects dealt with by the learned Commissioner (Appeals) vide order dated 30.12.2016, while remanding the matter to him. Relevant date for filing of the refund application - date of payment of service tax on input services or not - HELD THAT:- The issue arising out of the present dispute is no more res integra in view of the decisions rendered by the Tribunal in the case of COMMISSIONER OF SERVICE TAX, MUMBAI-II VERSUS M/S SITEL INDIA LTD. [ 2016 (4) TMI 112 - CESTAT MUMBAI] and MERRILL TECHNOLOGY SERVICES INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX [ 2016 (6) TMI 473 - CESTAT CHENNAI] . The ratio laid down under the said decided cases is that the relevant date for filing of the refund application should be construed as the date of filing of the refund application at the end of the quarter for which such benefit is claimed. In the present case, since the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal authority should adjudicate the matter afresh and should follow the principles of natural justice in granting reasonable opportunity of personal hearing to the appellants. Appeal disposed off. - Service Tax Appeal No. 85005 of 2020 to Service Tax Appeal No. 850021 of 2020 - FINAL ORDER NO. A/85059-85075 / 2023 - Dated:- 11-1-2023 - HON BLE MR. S. K. MOHANTY , MEMBER ( JUDICIAL ) Shri Kishore Choudhari , Chartered Accountant for the Appellant Shri Vinod Kumar , Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY The issues involved in all these appeals are identical and accordingly, the same are taken up for hearing together and common order is being passed. 2. Brief facts of the case involved in these appeals are that the appellants engaged in providing various taxable services, defined under the Finance Act, 1994. The appellants avail Cenvat Credit of service tax paid on input services as per the provisions of the Cenvat Credit Rules, 2004. During the disputed period, the appellants had exported the taxable output services to their group companies located abroad. In view of exportation of the services, there was no sco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CA Certificate not produced 10,00,085 I Not an export service 5,74,045 J Relevant documents not produced 13,27,927 K Mismatch of export proceeds 1,85,068 L Others 1,95,503 Total 2,56,12,391 3. Learned Chartered Accountant appearing for the appellants submitted that the grounds assigned for rejection of the refund claims are not sustainable under the law inasmuch as the entire output services were exported by the appellants and such aspect has not been denied by the authorities below. Thus, he contended that benefit of refund provided under the Service Tax statute should be available to the appellants. To strengthen such stand, the learned Chartered Accountant has relied upon the decisions of this Tribunal in the case of Commissioner of Service Tax, Mumbai-II Vs. M/s. Siten India Ltd.- 2016 (4) TMI 112- CESTAT-Mumbai and Merrill Technology Services Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pvt. Ltd. (supra). The ratio laid down under the said decided cases is that the relevant date for filing of the refund application should be construed as the date of filing of the refund application at the end of the quarter for which such benefit is claimed. In the present case, since the appellant has filed the refund application within one year from the end of the relevant quarters, the stand taken by the department in rejecting the refund application on the ground of time barred is not sustainable and the appeals deserve to be allowed in favour of the appellants. 6.3. With regard to the observation in the impugned order that the invoices were not addressed in the registered premises of the appellant, I find that such findings are factually erroneous inasmuch as the disputed invoices submitted by the appellant demonstrates that the name of the appellants have been mentioned in those invoices. Even assuming that such allegation of department is correct, but the mandatory requirement of claim of refund benefit cannot be whittled down for the procedural lapses. In this context, Rule 9 ibid is aptly clear that if the other requirements provided under the statute are contained i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming the benefit of refund, as a result of the exportation of the output services. Thus, such allegations cannot also stand for judicial scrutiny. 6.5. With regard to the particulars itemized in serial No.7,8,9 12 in the above chart, both sides agree that the factual aspects involved in those cases should be examined at the original stage. Accordingly, I am of the view that the issues arising out of the such list at serial Nos. 7,8,9 12 should be remanded to the original authority for proper verification of the documentary evidences for ascertaining the fact regarding eligibility of the refund benefit to the appellants. 6.6. As regards rejection of refund benefit as mentioned at serial Nos.10 11 in the above chart, learned Consultant appearing for the appellants fairly concedes that the appellants are not challenging the stand taken by Revenue and as such, do not press for the benefit of refund claimed by them. The submissions made by the appellants are considered and accordingly, the appeal to such extent is dismissed and the impugned order sustains. 7. In view of the forgoing discussions, the appeals filed by the appellants are disposed of in the following ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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