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4. Shri Sonal Bajaj, Ld. SDR defended the impugned order of the Commissioner disallowing the rebate claim and ordering its recovery and pleaded that since the conditions as prescribed in the Notification No. 12/2005-ST for claiming rebate have not been fulfilled, the rebate claim has been correctly denied and its recovery from the appellant has been correctly ordered and penalty has been correctly imposed under Section 78 of the Finance Act, 1994.

5. We have carefully considered the submissions from both sides and perused the record. The rebate has been denied by the Commissioner on three grounds- (i) In the monthly declarations filed in terms of para 3.1 of the notification No. 12/2005-ST, the input services namely; Air Travel Agents Services, Architects Services, Business Auxiliary Services, Cargo Handling Services, Cleaning Services, Commercial Training or Coaching Services, Consulting Engineers Services, Customs House Agents Services, Event Management Services, Internet Services, Manpower Consultancy Services, Storage & Warehousing Services, Technical Inspection & Certification Services, Technical Testing & Analysis Services and tour Operators Services have not been mentioned and the appellants contention that these services are covered by  Other Services in their declarations, is not acceptable; (ii) Condition of para 3.4 (ii)(b) of the Notification No. 12/2005-ST is not fulfilled inasmuch as FIRCs submitted by the appellant as an evidence of receipt of remittance against export of taxable services do not contain the invoice number etc. of the export invoices, and therefore it is not possible to establish that the FIRCs pertain to the export services; and (iii) Service of advertisement, Chartered Accountants and Management Consultancy cannot be treated as services used for providing output service which was exported and hence in respect of these services export rebate would not be admissible.

6. On perusal of the show cause notice issued by the Commissioner, it is seen that with regard to non-fulfilment of the condition of para 3.1 of the Notification No. 12/2005-ST the departments allegation is that 15 input services  Air Travel Agents Services, Architects Services, Business Auxiliary Services, Cargo handling Services, Cleaning Services, Commercial Training or Coaching Services, Consulting Engineers Services, Customs House Agents Services, Event Management Services, Internet Services, Manpower Consultancy Services, Storage & Warehousing Services, Technical Inspection and Certification Services, Technical Testing & Analysis Services and Tour Operators Services have not been declared in the monthly declaration and the services cannot be treated as covered under Other Services in the declaration.