Page 122 - GSTL_11th June 2020_Vol 37_Part 2

208 GST LAW TIMES [ Vol. 37
be ground to deny refund of Service Tax paid thereon when an assessee fur-
nished a consolidated certificate of Chartered Accountant giving details of all
invoices - Section 11B of Central Excise Act, 1944 as applicable to Service Tax
vide Section 83 of Finance Act, 1994 and Notification No. 41/2007-S.T. [paras 2,
4, 7]
Appeal allowed
REPRESENTED BY : Shri N.K. Dash, Advocate, for the Appellant.
Shri S. Mukhopadhyay AR, for the Respondent.
[Order]. - Heard both sides and perused the appeal records.
2. I find that the Ld. Commissioner (Appeals) in the impugned order
has observed that the appellant has not submitted the invoices duly certified by
the Chartered Accountant which is mandatory for claiming of refund amount of
Rs. 90,104/-, as per the Notification.
3. It is the submission of the Ld. Advocate that the appellant had sub-
mitted the duplicate invoices duly certified by the Chartered Accountant at the
time of filing of Original refund claim. Subsequently, the appellant had submit-
ted self certified original invoices along with reply to the Show Cause Notice.
4. I find that the issue pertains to refund of Service Tax paid on various
services utilized by the appellant for the purpose of exports in terms of Notifica-
tion No. 41/2007-S.T., dated 6-10-2007. Lower Authorities have not disputed the
fact of admissibility, but has rejected refund claim on the ground that Notifica-
tion requires submission of original invoices, duly certified. I also find from the
records that the appellant has not separately certified each and every invoice but
has given a consolidated certificate from their Chartered Accountant having de-
tails of each invoice, the same does not fulfill the requirement of the Notification.
Accordingly, the refund claims were denied.
5. The Ld. Advocate submits that in the consolidated certificate given
by the Chartered Accountant, there is a reference to each and every invoice in-
volved in the appeal. As such, it has to be stated that every invoice has been cer-
tified. Accordingly, notification condition stands fully satisfied.
6. The Ld. DR. appearing for the Revenue submits that in some of the
cases the original invoices have not been submitted at the time of making the
refund claim and there is no certification in respect of the invoices.
7. After appreciating the submissions made by both the sides, I find no
merits in the objection raised by the Lower Authorities. The intention and idea in
getting every invoice certified is to establish that such services were used by the
assessee for export purposes and in fact stands paid for by them. Instead of certi-
fying each and every invoice individually and separately, if a consolidated certif-
icate giving details of the invoices, stand given by the assessee, the same would
fulfill the notification criteria. As such I am of the view that the said objection of
the Revenue is unsustainable.
8. In view of the foregoing analysis, I set aside the impugned order and
allow the appeal with consequential relief to the appellant.

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GST LAW TIMES  11th June 2020  122