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TMI Blog2015 (5) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... sought. - The appellants' contention that they had done so is not borne out by facts in-as-much-as what they had submitted as (what they called) "details of service tax paid on services received/used for export of goods" were nothing more than mere tables containing list of payment cheque numbers and dates, bills/invoice numbers and , bill date, name of service provider, nature of service, pre-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices covered under the list of (eligible) services contained in the said Notifications - Decided against assessee. - Appeal Nos. ST/188-189/2009-CU [DB] - - - Dated:- 26-3-2015 - G. Raghuram, President And R. K. Singh, Member (T),JJ. For the Appellant : Shri Dipankar Majumdar, Adv. For the Respondent : Shri BB Sharma, DR ORDER Per: R K Singh: These Appeals have been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exporter with the buyer of the said goods as the case may be. 2. The appellants have contended that (i) they filed the claims in time but the Dy. Commissioner held them to be incomplete and not in proper proforma and (ii) they had submitted the necessary evidences relating to payment of service tax, for which the refunds were claimed. 3. We have considered the contentions of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provider, nature of service, pre-tax bill amount, service tax, TDS deducted, net bill export amount and date and Shipping Bill numbers. They did not even submit any of the invoices (incorporating service tax component) relating to the services received in support of the entries in the said tables. The appellants also submitted copies of the account statements issued by banks and as rightly no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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