2016 (12) TMI 1066

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..... be entitled to the refund of service tax paid on the said services - refund allowed. Denial also on the ground that the appellant have not submitted proper invoices and have only produced debit notes - Held that: - the said debit notes would be admissible documents for the purpose of refund. Denial also on the ground that no proof of the payment of the same by the service provider to the Re .....

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..... y of port services and in as much as only port services are specified in the notification the assessee would not be entitled to refund claim. 2. We find that the issue stands decided by various decisions of the Tribunal as detailed below: 1. SRF Ltd. vs. CCE, Jaipur I [2015 (40) STR 980 (Tri-Del)]; 2. M/s. Shivam Exports, M/s. Mecshot Blasting Equipment Pvt. Ltd. vs. CCE, Jaipur [20 .....

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..... d, we hold that the assessee would be entitled to the refund of service tax paid on the said services. 4. Further, refund stands denied on the ground that the appellant have not submitted proper invoices and have only produced debit notes. In this case we find that the said issue is also covered by the earlier decision of the Tribunal referred in the proceeding paragraphs laying down that the s .....

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