2015 (1) TMI 34

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..... s contesting the verification report of Range officer without saying as to why that was not accepted. Further, refund has been sanctioned after pre-audit by the officer of higher rank of Central Excise. In these circumstances, the grounds taken by Revenue that respondent did not produce sufficient evidence does not appear to be sufficient for filing appeal. In any case, prima facie, the services c .....

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..... rough the verification report, I find that the Range officer has observed - Party has claimed refund of Service Tax paid on the services namely telephone charges, courier charges, rent-a-cab service, cleaning charges, testing charges CTA, manpower supply, security charges, etc. It appears that these services are used in relation to the manufacturing activities. 3. This report has been acce .....

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