Custom, Excise & Service Tax Tribunal
M/S. K.S. Oils Ltd vs C.C.E., Jaipur-I on 29 January, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 29.01.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal Nos. ST/58842/2013 -ST[SM]
[Arising out of Order-in-Appeal No.25(VC)ST/JPR-I/2013, dated 23.04.2013 passed by the C.C.E.(Appeals), Jaipur-I]
M/s. K.S. Oils Ltd. Appellants
Vs.
C.C.E., Jaipur-I Respondents
Appearance Ms. Charanya L Kumaran, Advocate - for the appellants Shri R.K. Mishra, DR - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No._50449_, dated 29.01.2014 Per Honble Mrs. Archana Wadhwa :
The issue involved in the present appeals is refund of service tax paid on the input services utilised for export purposes, in terms of Notification No.17/2009-ST, dated 07.07.2009. The appellants had produced the Chartered Accountant certificate along with their refund claim in terms of the said Notification. However, the certificate was required to be produced has to be from the Chartered Accountant, who conducts the audit of the assessee company. On such objection being raised by the Revenue by way of Show Cause Notice, the appellants produced the relevant Chartered Accountants certificate, during adjudication.
2. The objection of the Revenue is that such certificate is not clear and does not deal with some of the requirements. The contention of the appellants is that if the said certificate is read along with earlier Chartered Accountants certificate, everything would become clear and it was not just and proper on the part of the Revenue to reject the refund claim on such hyper technical and procedural ground. The appellate authority has also observed that in as much as the proper certificate was not annexed with the refund application, it has to be deemed as if the same was never provided.
3. I do not agree with the findings of the lower authorities. The appellants, having been produced the certificate from the concerned Chartered Accountant during the adjudication proceedings, on an objection being raised by the Revenue, the same has to be taken into consideration and refund claim cannot be rejected on the sole ground that proper certificate was not produced during the relevant period. Further, the discrepancies, if any, are rectifiable discrepancies and can be rectified by the assessee. As such, I am of the view that the matter needs to be remanded to the original adjudicating authority with directions to the assessee to place on record a proper Chartered Accountant certificate, in terms of the Notification in Question.
4. All other objections raised by the original adjudicating authority, but not considered by the Commissioner (Appeals) would also remain open for the adjudicating authority for fresh decision.
5. The appeal is thus allowed by way of remand.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -3-