2017 (3) TMI 1715

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llant are sufficient documents for entertaining the refund claim under Rule 4A of the Service Tax Rules, 1994. The said issue came up before this Tribunal in the case of SRF [2015 (9) TMI 1281 - CESTAT NEW DELHI] wherein this Tribunal has held that If the documents provide these necessary particulars, merely because the documents are debit notes the refund cannot be denied at the end of the ser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... levant documents. 2. Heard the parties. 3. Considering the fact that at the time of filing the refund claim before the Ld. Commissioner (A), who held that the appellant has not filed the relevant documents for entertaining the refund claim but the authorities below have no power to examine the documents and to pass the order and they have not submitted the required documents . As all these d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s that are to contained in the document issued while rendering service is to provide information regarding the registration number and details of service provider details, details of service recipient, description and value of taxable service, and the service tax payable thereon. if the documents provide these necessary particulars, merely because the documents are debit notes the refund cannot be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X