2017 (4) TMI 698

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..... e of payment of service tax to the service provider - Held that: - there is a co-relation with payment made to service provider and also that claim is within one year of the payment made to the service provider, appellant is eligible for refund of the amount - these documents were enough to come to a conclusion whether the appellant had made any payment to the service provider or not. To that exte .....

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..... llant for providing output services under the category of erection, commissioning and installation service, Information Technology Software Service, Management, Maintenance or Repair Service Transport of Goods. The application for the refund of the amount of service tax was made by the appellant on 30-4-2012 based upon the clause of Notification No. 17/2011-S.T., dated 1-3-2011. It was the case .....

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..... rendered by Tata Teleservices (Maharashtra) Ltd. to the appellant, I find that the invoices dated 25-4-2011 and the amount for all the three invoices were paid by the appellant s bank i.e. Citi Bank by Electronic transfer for the period April to August 2011. The bank statement also indicates the name of the recipient i.e. service provider. Random verification of other entries indicates that the ap .....

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