Service Tax
TRT-2025-
Cestat Chennai
Date:-22-02-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 22 February 2023
Parties: M/s. Core Minerals Vs The Commissioner of Service Tax
Facts –
- The Appellant, M/s. Core Minerals, had filed a refund claim for the period from 01.04.2009 to 30.06.2009 under Notification No. 17/2009-S.T. dated 07.07.2009, which specifically provided for exemption of specified taxable services used for export of goods by an exporter.
- A show cause notice issued rejecting the refund claim on the ground that certain amount was claimed based only on photocopies of the invoices.
Issue –
- Whether the denial of the refund for non-submission of original invoices is correct?
Order –
- The Tribunal held that it is clear that Notification No. 17/2009-S.T. dated 07.07.2009 only requires the production of documents and it is not in dispute that the appellant had indeed produced the documents (though a few photocopy of some invoices).
- Thus, the appellant has complied with the requirement of the Notification under which it had claimed the refund. Therefore, the view of the lower authorities that the refund cannot be granted for non-production of original documents / export invoices is not a requirement of the said subordinate legislation.
- Hence the appeal is allowed.
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