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2012 (4) TMI 535 - AT - Central ExciseRefund of service tax paid - terminal handling charges and repo charges - invoices are issued by third parties and not by the actual service provider and do not reflect the details such as name, address and registration etc. of the actual service provider - Held that:- In respect of service tax paid on transport of goods from the inland container depot to the port of export through road carriers and railways, refund has been rejected on the ground that the invoices bear the note service tax to be paid by you directly to the government at the time of payment to us. A view has been taken that the remark shows that M/s. Sai Krupa Freight Forwarders Pvt. Ltd. is not paying the service tax but the service receiver has to pay the tax. As regards refund claim in respect of technical testing and the analysis service and services of inspection and certification of agency, it has been held that the applicant failed to produce evidence of payment of service tax to the government. In the appeal memorandum other than submitting that refund claim has been rejected wrongly and appellant has satisfied all the conditions and limitations as per the notification is concerned, there is no other submission. No documents have been enclosed to the appeal memorandum other than show cause notice, order-in-original and the impugned order. Appellants have also not come forward to offer any documentary evidence even though seven opportunities were given to them for explaining their case - Decided against assessee.
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