2018 (4) TMI 112

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..... llant Shri Atul Gupta, Advocate, for Respondent Per: Anil G. Shakkarwar The present appeal is filed by revenue against Order-in-Appeal No. NOI/EXCUS/OOO/APPL/39/2014 dated 19/02/2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida. 2, The brief facts of the case are that the respondent was a SEZ unit and filed a claim of refund of Rs. 21,40,93,203/- on 08.05201 .....

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..... -ST and held that the requirement in respect of  said notification was that the proof of payment of Service Tax and that the services were specified for authorized operations was required to be submitted and since said requirements were fulfilled, there was no need to interfere with the said Order-in-Original dated 22.07.2013. The learned Commissioner (Appeals) has further held that Rule 9 (1 .....

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..... s submitted that the overseas service provider was not an assessee under the Finance Act, 1994 and therefore the said overseas service provider did not issue documents in terms of Rule 4A of Service Tax Rules and that the respondent paid service tax on reverse charge mechanism basis under the appropriate service classification and such payment was accepted by the Department and therefore, under th .....

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