TMI Blog2015 (3) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ar to the facts of this case therefore, following the precedent decision, I hold that the appellants are entitled for refund claim as it is not in dispute that the appellant has not received the services and not paid the service tax thereon. In these circumstances, the impugned order is set aside - Decided in favour of assessee. - Appeal No.ST/244/11-Mum - A/687/2014-WZB/C-IV(SMB) - Dated:- 28-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supplier of the services issued invoices for the services of Business Auxiliary services and CHA and these services are not covered under Notification No. 41/07. The said order was challenged by the appellant before the learned Commissioner (Appeals) who held that the supplier of the services was not registered under the category of Port Services. Therefore, they are not entitled for the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of the Indoworth (India) Ltd. (supra) are similar to the facts of this case therefore, following the precedent decision, I hold that the appellants are entitled for refund claim as it is not in dispute that the appellant has not received the services and not paid the service tax thereon. In these circumstances, the impugned order is set aside and the appeal is allowed with consequential re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
