9911796707
TMI Blog2012 (6) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; Per: Mr.B.S.V. Murthy: The appellant is a SEZ unit and filed a refund claim of the Service Tax paid by them on 03.03.2009 in respect of the services by the unit. The refund claim was rejected on the ground that the appellant did not submit copies of invoices and proof of payment and further the refund claim was not filed within 6 months from the date of services received. On an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o produce copies of invoices and proof of payment for having paid Service Tax. He submits that the appellant had submitted evidence in the form of confirmation from the service provider, that they have received the amount. This is much better than producing copies of invoices or producing statement showing details of payment. Further, he also submits that the refund claim has been rejected on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of receipt of Service Tax was received from service provider in December 2009/January 2010 and thereafter the claim was prepared and submitted. 3. Ld.A.R. on behalf of the Revenue supports the stand taken by the lower authorities on the ground that the appellant has not fulfilled the obligation required under notification and therefore refund claim is correctly rejected. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irement, can be said to be sufficient. In any case, on going through the records, I find that the appellant submitted copies of the invoices also before the appellate authority, who did not verify the same and the appellant also submitted the details of proof payment. Therefore, the rejection of claim on this ground is not correct. 5. Coming to the limitation, taking note of the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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