Indicating IEC number so that activities of export could be correlated with documents and notifications

Service Tax : In order to claim refund of service tax paid on services used for export goods, it is incumbent upon assessee to produce necessary documents before adjudicating authority alongwith invoices indicating IEC number so that activities of export could be correlated with documents and notifications
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[2014] 51 taxmann.com 65 (New Delhi - CESTAT)
CESTAT, NEW DELHI BENCH
Heritage Impex Worldwide
v.
Commissioner of Service Tax, Delhi-IV*
MANMOHAN SINGH, TECHNICAL MEMBER
FINAL ORDER NO. 53642/2014
APPEAL NO. ST/60279/2013-ST
SEPTEMBER  10, 2014
Section 93 of the Finance Act, 1994 - Exemptions - Service Tax - Refund of tax paid on services used for export goods - Assessee filed refund claim of tax paid on courier services used for export of books - Department denied refund on ground that assessee could not correlate invoices with export and certain invoices did not bear Import and Export Code (IEC) number - Assessee submitted declaration from courier agency that said charges were for export purposes and submitted some sample invoices - Assessee claimed that verification of each and every invoice can be at stage of adjudicating authority only, as it is a voluminous job - HELD : Proper reconciliation could be looked into by adjudicating authority - Onus is on assessee to produce necessary documents before adjudicating authority alongwith invoices indicating IEC number so that activities of export could be correlated with documents and notifications, which is mandatory requirement - Hence, matter was remanded back with a direction to complete adjudication within 3 months [Paras 6 & 7] [Matter remanded]
Circulars and Notifications : Notification No.17/2009-ST dated 7.7.2009
Tarun Rohtagi for the Appellant. B.B. Sharma for the Respondent.