2018 (9) TMI 255 – CESTAT MUMBAI – TMI – Refund of Service Tax – export of goods and services – Held that:- The appellant could not substantiate their claim for refund of service tax paid on various services claimed to have been used in or in relation to export of goods before the authorities below, resulting in rejection of the refund claims – in the interest of justice, to verify these documents, the matter is remanded to the adjudicating authority – appeal allowed by way of remand. – APPEAL Nos. ST/86647,86649/2018 – A/87104-87105/2018 – Dated:- 16-8-2018 – Dr. D.M. Misra, Member (Judicial) Shri R.V. Shetty, Advocate, for appellant Shri O.M. Shivalikar, Assistant Commissioner (AR), for respondent ORDER Heard both sides. 2. These two app
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. Learned Advocate, Shri R.V. Shetty, for the appellant submits that they have submitted almost all documents relevant to the refund claims indicating export of the goods. However, certain certificates like Chartered Accountant s certificate certifying various services used in relation to export of goods, could not be submitted before the authorities below, resulting into rejection of the refunds. He submits that now they are in possession of all the relevant documents by which they could establish that the service tax paid on various services were in fact used in export of the goods. He prays that the matter may be remanded to the adjudicating authority for verification of these documents. 5. Learned AR for the Revenue referring to the imp
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