2007 (4) TMI 195

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..... nd that the appellant had availed the credit of service tax of some other input services – refund entitled provided that condition of impugned notification are satisfied – matter remanded to original authority to reconsider the issue afresh - ST/13/2007 - A/675/C-IV/SMB/2007 - Dated:- 30-4-2007 - M.V. RAVINDRAN, JUDICIAL MEMBER ORDER 1. This appeal is filed against the order-in-appeal .....

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..... ate but had not given any findings on the said certificate. As against this, the Ld. Commissioner (Appeals) has come to the conclusion on the said certificate cannot be relied upon for claiming the refund on the ground that the appellant could not justify the correctness and genuineness of the said certificate. Further, it is seen that the denial of refund has arisen also on the ground that the ap .....

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