2016 (3) TMI 1179

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..... notes can be considered to be proper invoices? - Held that: - the refund claims which are otherwise admissible to the assessee in terms of said N/N. 41/07, cannot be rejected on the grounds raised by the Revenue - refund allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 783 of 2009, Service Tax Appeal No. 785 of 2009, Service Tax Appeal No. 787 of 2009, Service T .....

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..... under different categories, the refund cannot be allowed. However, it also stand recorded by the lower authorities that there is no evidence of deposit of tax by the service provider with the Government and debit notes cannot be considered to be proper invoices. 3. We find that same issues were the subject matter of earlier decisions filed by the same appellants (except M/s. Jupiter Industries) .....

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