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2017 (3) TMI 471 - AT - Service Tax100% EOU - Refund claim - rejection on the ground that no service is involved on import of hardware materials on which tax of that amount was paid up by appellant being the credit availed based on photocopy of invoices - Held that: - the amount paid by appellant for import of hardware from Singapore, which did not involve any service as correctly observed by both original and lower appellate authority. The question of refund of this amount u/r 5 ibid will certainly not arise - appellant is advised that they can very well take back the credit of the difference between the amount claimed by them u/r 5 and the amount sanctioned - appeal dismissed - decided against appellant.
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