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2019 (10) TMI 592 - AT - Service TaxRefund of service tax - denial of refund on the ground that the Service Tax was paid in respect of services not completed by them - HELD THAT:- It is an undisputed fact that the assessee raised credit note in the name of M/s. CIFCL, which fact was also duly acknowledged by the other party. Moreover, from a perusal of the documents placed on record, M/s. CIFCL has confirmed having received the invoices and also confirmed to have not made any payment against the same. In the same letter, M/s. CIFCL has also confirmed that they have not availed Service Tax Input Credit against the said invoices. In the case on hand, with regard to the appellant’s claim of issuing credit note, there is no counter by the Revenue and from the above, therefore, the credit note coupled with the confirmation by M/s. CIFCL is sufficient enough to hold that the appellant is in fact entitled to the refund. The Revenue authorities have not found the ineligibility of the appellant for refund or otherwise for want of any legal requirement, etc. Appeal allowed - decided in favor of appellant.
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