𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗕𝗮𝘀𝗲𝗱 𝗼𝗻 𝗗𝗲𝗯𝗶𝘁 𝗡𝗼𝘁𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "If documents provide necessary particulars under Rule 4A, refunds cannot be denied merely because they are debit notes and not invoices."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Pragati Agri Products Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the refund is inadmissible because M/s Marine Container Services (India) Pvt. Ltd. issued debit notes instead of invoices. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Filed a refund claim that was denied citing improper documentation under Notification No. 41/2012-ST.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal noted that the debit notes contained all necessary details required under Rule 4A of the Service Tax Rules, 1994. It relied on the precedent set in SRF Ltd., which established that refunds cannot be denied solely because the documents are not invoices. As the conditions under Notification No. 41/2012-ST were fulfilled, the denial of the refund was deemed unsustainable.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Pragati Agri Products Pvt. Ltd. vs. Commissioner of CGST & CX, Kolkata North Commissionerate 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 12 January 2023 📜 This ruling reinforces that valid debit notes containing requisite details are admissible for claiming refunds under the Service Tax Rules.