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TMI Blog2018 (1) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... und claims were filed; the facts need to be verified - the claim of payment of service tax to the service provider on which refund was claimed also needs to be verified. Refund claim relating to telephone services installed in the premises - Held that: - The telephone services are used in receiving calls from outside and also used in calling outside number as a part of the communication in perf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 and March 2009 to December 2010 respectively. Ld. Chartered Accountant for the appellant advancing his arguments pressed rejection of the amount of ₹ 4,388/- and 96,078/-, 3,966/- and 6,920/- relating to Appeal No.455/2011 and ₹ 96,078/-, 3,966/- and 6,920/- relating to Appeal No.454/2011-SM. He submits that in the first appeal the amount of ₹ 4,388/- was rejected on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected on the ground that the same was barred by limitation, however, the refund claim was filed within 6 months from the date of raising of invoices, hence within the period of limitation prescribed. Regarding rejection of refund claims of ₹ 3,966/-, 6920/- on telephone services and non-production of proof of payment, he reiterates his arguments of earlier appeal. 3. Ld. AR for the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises observing that the same was wholly consumed, in my view, cannot be sustainable. The telephone services are used in receiving calls from outside and also used in calling outside number as a part of the communication in performance of its business. Therefore, the rejection of refund claim relating to ₹ 4,388/- and 3,966/- are hereby set aside, whereas to ascertain the eligibility of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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