𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁-𝗥𝗲𝗹𝗮𝘁𝗲𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "Custom House Agents acting as pure agents may use debit notes as invoices, permitting refunds on service tax paid for CHA services, export commission, and transportation costs."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Nahar Spinning Mills Ltd. 𝗜𝘀𝘀𝘂𝗲: Are the appellants entitled to refunds on service tax paid on these export-related services? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Filed refund claims on service tax paid for Custom House Agent services, export commission, and transportation of goods for export.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that refunds on service tax paid for Custom House Agent services, export commission, and transportation costs are permissible. CHA services were provided as pure agents, export commission met statutory requirements, and debit notes for transport can substitute invoices. Refunds were allowed, pending lower authority verification.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼: 𝗧𝗶𝘁𝗹𝗲: M/s Nahar Spinning Mills Ltd. vs. Commissioner of Central Excise Chandigarh-I 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 32 Of 2012 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 13 October 2023 📜 This ruling validates that procedural aspects, like invoice formats, should not hinder legitimate refunds on export services.