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TMI Blog2018 (12) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... nd inasmuch as in subsequent proceedings, such refund has been held to be admissible to the appellants, we find no merits in the impugned order of the Commissioner (Appeals) - appeal allowed - decided in favor of appellant. - ST/53766, 53767, 54326, 54555, 54556, 54557, 54558, 54559/2014-CU[DB] - FINAL ORDER NO.72877-72884/2018 - Dated:- 12-12-2018 - Mrs. Archana Wadhwa, Member (Judicial) and M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) reversed the order of the Original Adjudicating Authority and allowed the Revenue s appeal by denying the said refund claim on the ground that the invoices in question did not satisfy the requisition of Rule 4A of the Service Tax Rules, 1994. The said orders of Commissioner (Appeals) are impugned before us. 4. In the meanwhile, based upon the orders of the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals). 5. In view of the above background, we find that the issue in the same set of proceedings stand decided in favour of the assessee. Inasmuch as the present impugned orders are by way of appeal proceedings against the denial of refund and inasmuch as in subsequent proceedings, such refund has been held to be admissible to the appellants, we find no merits in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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