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2015 (7) TMI 465 - AT - Service TaxRecovery of already granted refund - Original invoice not produced - Held that:- Appellant contended that the department recovered back the amount of ₹ 4,00,670/- which was earlier granted to them. Ld.Counsel made submission that there was agreement between Honda Motor India Pvt.Ltd. and Honda Motor and Scooter India Pvt.Ltd. to provide IT related services i.e. sharing of server. They have issued invoices to Honda Motor and Scooter India Pvt.Ltd. She also pointed out that certificate was issued by chartered accountant of Honda Motor and Scooter India Pvt.Ltd. confirming that they have not received any service against the invoice issued by the appellant. - appellant have made out a prima facie case in their favour and balance of convenience is in favour of the appellant - recovery of already granted refund is liable to be stayed - Stay granted.
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