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TMI Blog2010 (5) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) also rejected their refund claim. Held that- the refund claim was rejected for non-production of the evidence asked by the Commissioner (Appeals) during the course of personal hearing. In that circumstance it would be appropriate in the interest of justice to remand back the matter to the original adjudicating authority to verify the documents again. - ST/98/09 - Mum - A/295/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed an appeal before the Commissioner (Appeals) who also rejected their refund claim of Rs. 2,48,272/-. Aggrieved by the same, the appellant is before me. 3. Today the matter was listed for final hearing. None appeared on behalf of the appellant but a communication was received from the appellant on 11.01.2010 with a request to decide the appeal on its merit taking into consideration the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim for cargo handling service and C F services are not covered by the Notification No. 41/2007-ST. The lower appellate authority considered the contention of the appellant that cargo handling services shown by mistake in refund claim, actually these services are provided by the CONCOR i.e. Inland Container Depot for transportation of goods. The contention was not accepted by the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices / challan / bills should be complete in all respect. Therefore, the exporter claiming refund of service tax under notification No. 41/2007-ST should ensure in their own interest that invoices /bills/challan should contain requisite details (name, address and registration No. of service provider, S.No. and date of invoice, name and address of service receiver, description, classification and v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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