TMI Blog2015 (7) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... Motor and Scooter India Pvt.Ltd. to provide IT related services i.e. sharing of server. They have issued invoices to Honda Motor and Scooter India Pvt.Ltd. She also pointed out that certificate was issued by chartered accountant of Honda Motor and Scooter India Pvt.Ltd. confirming that they have not received any service against the invoice issued by the appellant. - appellant have made out a prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices to Honda Motor and Scooter India Pvt.Ltd. She also pointed out that certificate was issued by chartered accountant of Honda Motor and Scooter India Pvt.Ltd. confirming that they have not received any service against the invoice issued by the appellant. 2. The adjudicating authority allowed the refund, however, on review, department has filed appeal before the Commissioner (Appeals) who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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