Custom, Excise & Service Tax Tribunal
Narendra Kumar Aneja vs Commissioner Of Service Tax-I, Mumbai on 28 July, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. I Appeal No. ST/85237/17 (Arising out of Order-in-Appeal No. PK/MUM/ST-I/33/16-17 dated 30.11.2016 passed by the Commissioner of Service Tax (Appeals), Mumbai-I). Narendra Kumar Aneja Appellant Vs. Commissioner of Service Tax-I, Mumbai Respondent
Appearance:
None for Appellant Shri V.R. Reddy, AC (AR) for Respondent CORAM:
SHRI D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision: 28.07.2017 ORDER NO.
Per: D.N. Panda None present for the appellant.
2. Learned Commissioner (Appeals) dismissed the appeal on the ground that the proceeds of export did not reach India.
3. The grounds of appeal at page 10 of the appeal memorandum shows that the appellate authority could not appreciate the Foreign Inward Remittance Certificate (FIRC) issued by the Bank showing the credit thereof to the account of appellant in Converted Indian currency (equivalent to the foreign exchange value).
4. In view of the above specific ground, learned Commissioner (Appeals) is directed to cause inquiry from the Bank as to whether there was realization of foreign exchange against export of service and the amount credited to the account of appellant was in respect of such export. If so, there may not be dispute.
5. Learned Commissioner (Appeals) shall issue an appropriate notice to the appellant on receipt of the inquiry report and confronting the enquiry report shall pass a reasoned and speaking order recording the pleadings and evidence of the appellant. Accordingly, the matter is remanded to learned Commissioner (Appeals).
(Dictated and pronounced in Court) (D.N. Panda) Judicial Member Sinha 2 Appeal No. ST/85237/17