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2019 (7) TMI 1244 - CESTAT CHANDIGARHRefund claim - N/N. 41/2012-ST dated 29.06.2012 - refund denied on the ground that the service provider was not required to pay service tax on the services provided abroad - denial also on the ground that the original invoices were not produced - HELD THAT:- Considering the fact that although services has been provided in abroad but the service provider has paid service tax and the same has been deposit with the Revenue and the appellant has borne the said service tax, therefore, in terms of Section 11(B) of the Central Excise Act, 1944, the appellant is entitled to file refund claim of the service tax borne by them, therefore, the appellant is entitled to claim the refund. Original invoices - HELD THAT:- The appellant has produced the invoices which are computer generated invoices. On those invoices, no signature is required and it is presumed by the adjudicating authority as well as the Commissioner (A) that these are not original invoices. To that effect, the appellant has produced certificate from the provider of the services to the appellant. In that circumstances, the appellant is entitled to refund claim and the same cannot be rejected only on this sole ground. Appeal allowed - decided in favor of appellant.
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