Order Date – 12 January 2023

Parties: M/s. Pragati Agri Products Private Limited Vs Commissioner of CGST & CX, Kolkata North Commissionerate

Facts – 

• The Appellant , M/s. Pragati Agri Products Private Limited,  filed a refund, which was rejected on the ground that debit notes issued by M/s. Marine Containter Services (India) Pvt.Ltd., which is improper documents and are accordingly inadmissible under Notification No.41/2012-ST dated 29.03.2012 read with Rule 4A(1) of the Service Tax Rules, 1994.

Issue – 

• Whether the refund is inadmissible on debit note issued by M/s. Marine Containter Services (India) Pvt.Ltd?

Order – 

• The Tribunal held that Notification No.41/2012-ST dated 29.03.2012 stipulates the manner in which the rebate shall be claimed. In the present case, the debit notes duly fulfilled all the necessary conditions as are required to be provided, but the fact remains that the said documents are not invoices, bills or challans, but are debit notes.
• The issue is no more res integra and the Tribunal in the case of SRF Ltd. has held as the documents reveal that they contain all the details as required under Rule 4A of the Service Tax Rules, 1994. If the documents provide these necessary particulars, merely because the documents are debit notes the refund cannot be denied at the end of the service recipient.
• Therefore the impugned order cannot be sustained. The Appeal is allowed.