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2015 (5) TMI 666 - AT - Service TaxRefund - Bar of limitation - Lack of documentary evidence - Held that:- Original adjudicating authority as well as appellate authority have clearly noted that the appellants have not submitted the evidence of payment of service tax on the specified services for which the refunds were sought. - The appellants' contention that they had done so is not borne out by facts in-as-much-as what they had submitted as (what they called) "details of service tax paid on services received/used for export of goods" were nothing more than mere tables containing list of payment cheque numbers and dates, bills/invoice numbers and , bill date, name of service provider, nature of service, pre-tax bill amount, service tax, TDS deducted, net bill export amount and date and Shipping Bill numbers. They did not even submit any of the invoices (incorporating service tax component) relating to the services received in support of the entries in the said tables. The appellants also submitted copies of the account statements issued by banks and as rightly noted by Commissioner (Appeals), those details could not be correlated/corroborated vis-a-vis the details in the said tables. Appellants have not been able to produce the minimum documentary evidence (as required in terms of the said notifications; e.g. para (f) of Notification No.41/2007-ST) to show that the service in respect of which the refunds were sought had actually been received by them and the same were duly service tax paid services covered under the list of (eligible) services contained in the said Notifications - Decided against assessee.
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