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2016 (12) TMI 1066 - AT - Service TaxRefund claim - N/N. 41/2007-ST - denial on the ground that the services do not fall under the category of port services - Held that: - reliance placed on the decision of the case of SRF Ltd. vs. CCE, Jaipur I [2015 (9) TMI 1281 - CESTAT NEW DELHI], where it was held that the assessee would be entitled to the refund of service tax paid on the said services - refund allowed. Denial also on the ground that the appellant have not submitted proper invoices and have only produced debit notes - Held that: - the said debit notes would be admissible documents for the purpose of refund. Denial also on the ground that no proof of the payment of the same by the service provider to the Revenue stands produced - Held that: - the decision relied upon also takes this issue into account and refund is allowed on this part. Appeal allowed by way of remand.
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