2010 (12) TMI 496

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..... DR, for the Respondent. [Order]. - The assessees' claim for refund of unutilised service credit in terms of Notification No. 5/2006-C.E., dated 14-3-2006 for the period Oct. '07 to Dec. '08 was returned for rectification of defects. The claimant resubmitted the claim on 1-4-2009 for the periods Apr. '08, Aug. '08, Oct. '08 and Dec. '08 and the same was returned to them on 20-5-2009 for attestati .....

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..... Assistant Commissioner, is that TR-6 challan was mentioned as the tax paying document instead of GAR-7 and the name and address of the input service provider was left blank as also the service tax registration number. I see force in the submission of the assessee that the mention of TR-6 challan as the tax paying document instead of GAR-7 is so minor that credit paying documents cannot be treated .....

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