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2020 (2) TMI 230 - CESTAT KOLKATARefund of service tax - duty paying documents - non-submission of proper document admissible in terms of Notification No.40/2012-ST - HELD THAT:- The benefit of Notification No.40/2012-ST can be availed in either way i.e. the service provider may not tax the amount or the service recipient being SEZ can claim refund - Mere technical discrepancy in the invoices cannot be the ground for denying substantive benefit of refund available to SEZ unit. It is the policy of the Government to exempt or refund the input tax incurred by the SEZ unit. Regarding re-conciliation of Service Tax payment with evidence of challans, I find that the same was produced before the lower authority and also before me and the same is satisfactory. The appellant herein is eligible for claiming refund of the Service Tax paid by the service provider which is in consonance with the law - appeal allowed - decided in favor of appellant.
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