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2010 (9) TMI 258 - CESTAT, AHMEDABADRefund claims of service tax paid for CHA services - denied on the ground that appellants failed to show evidence of payment of service tax on the CHA service - small amount has been denied on the ground that the registration number of the CHA who provided the services was not indicated on the invoices - Held that: - claim has been rejected on the ground that the challans under which service tax was paid by the CHA has not been produced - This is not a requirement as per the notification - appellants are eligible for the refund claim in respect of all the invoices excepting the four invoices in which registration number of the service provider is not available - matter is remanded to the original adjudicating authority to reconsider the refund claim
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