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2015 (9) TMI 838 - AT - Service TaxDenial of refund claim - Notification No.17/09-ST dt.7.7.2009 - CHA services - Held that:- As regards incomplete invoices/bills etc., rule 4A of the Service Tax Rules, 1994 prescribes the statutory requirement. Compliance of this rule requires that the invoices/challan/bills should be complete in all respect. Therefore, the exporter claiming refund of service tax under notification No.41/2007-ST should ensure in their own interest that invoices/bills/challan should contain requisite details. Refund claim cannot be allowed on the basis of invoices not having complete details as required verification cannot be carried out by the department on the basis of incomplete invoices. Invoices issued by the service provider have been mentioned services which have been provided by the service provider in detail and detail regarding the services received by the appellant are mentioned in the invoices. It is also not disputed that the appellant has received the services and paid service tax thereon. In the circumstances, relying upon the above said decisions, I hold that the appellant is entitled for the refund claim. - Impugned order is set aside - Decided in favour of assessee.
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