Denial of Service tax refund without specifying documents required from assessee is not valid

As the refund claim has been denied by both the lower authorities on the premise that required documents have not been supplied by the appellant, the matter needs examination at the end of the adjudicating authority but for want of other documents which are required for supporting the refund claim. The adjudicating authority shall give in writing details of the documents he requires from the appellant apart from the documents already supplied within seven days of receipt of this order and thereafter the appellant shall supply the documents within seven days and thereafter the adjudicating authority shall decide the claim of refund within fifteen days.

 

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, MUMBAI

 

CMA CGM Global (India) (P.) Ltd.

 

Versus

 

Commissioner of Service Tax, Mumbai

 

ORDER NO. A/1 66/201 3/SMB/C-IV

APPEAL NO. ST/762/2012-MUM.

ORDER No.

1. The appellant is in appeal against the impugned order wherein their refund claim was rejected by both the lower authorities.

 

2. The facts of the case are that the appellant is a service provider to their associates which are located outside India. During February 2009, the appellant wrongly raised invoices on their associates for commission which has to be received from the associates and paid service tax thereof. Later on, in May 2009, they realized that these invoices are not to be raised therefore they issued a credit note to their associates for the entire amount of service tax and service tax returns were also revised to that effect. Thereafter the appellant filed a refund claim of excess service tax paid by them along with the following documents:-

1. Copy of original service tax return.

2. Copy of revised service tax return

3. Copy of letter dated 2 June 2009 along with the service tax refund application in Form R.

4. Worksheet consisting the details of invoices charged

5. Copy of invoices inadvertently raised and credit notes.

6. Copy of service tax challan.

 

3. During the course of hearing, the appellant provided a certificate issued by an independent C.A. certifying that the appellant is not entitled to charge the above amount as service provided by them to their associates and are also not to require to pay service tax. It is also certified that no payment on the above service has been received by the appellant from their associates. Despite that the refund claim was rejected on the premise that the appellant had not provided the requited documents in supporting of claim of their refund.

 

4. Heard both sides.

 

5. As the refund claim has been denied by both the lower authorities on the premise that required documents have not been supplied by the appellant, the matter needs examination at the end of the adjudicating authority but for want of other documents which are required for supporting the refund claim. The adjudicating authority shall give in writing details of the documents he requires from the appellant apart from the documents already supplied within seven days of receipt of this order and thereafter the appellant shall supply the documents within seven days and thereafter the adjudicating authority shall decide the claim of refund within fifteen days.

 

6. The appeal is disposed of in the above terms.

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