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2015 (6) TMI 1170 - AT - Service TaxRebate claim - rejection on the ground that in the FIRCs, name of the company was mentioned as ‘Affiliated Computer Services of’ whereas the name of the exporter was Affiliated Computer Services of India Pvt. Ltd. - Held that:- Apparently the lower authorities felt that there could be another unit by name ‘Affiliated Computer Services’ and another company by name ‘Affiliated Computer Services of India Pvt. Ltd’. - During the hearing, my attention was also drawn to the certificate wherein the name of the company is shown as ‘Affiliated Computer Services of’. Obviously this has happened because the number of characters provided for the first line ended at this level. In view of the fact that the appellants have produced the certificates from the bank and Chartered Accountant and further rebate claims, in any case, to be sanctioned by the original authority - the matter can be remanded to the original authority to verify the documents and sanction the rebate claims - appeal allowed by way of remand.
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