2016 (7) TMI 47

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..... rtaining to six shipping bills is held to be time-barred. - (ii) The refund claim relating to cleaning activity and technical inspection certification service is held to be inadmissible. - (iii) The remaining amount out of the impugned refund is held to be admissible. - Decided partly in favor of assessee. - ST/347/2010-CU(DB) - Final Order No. 52099/2016 - Dated:- 1-6-2016 - Mr. S.K. Mohanty, .....

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..... not submitted (debit notes not prescribed documents). (iv) CHA services - as per OIO, description of goods not mentioned in the invoices issued by CHA. Further, details of other expenses not given. (v) Cleaning activity - as per OIA condition of notification not satisfied, particularly, service provider not approved as accredited agency. (vi) Rejection of service tax paid on technical in .....

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..... ime time-barred. 3. Ld. DR fairly admitting that the issues mentioned at Sr. No. (i) to (iv) are covered by the CESTAT orders mentioned above. 4. We have considered the contentions of both sides. Following the precedents laid down by the CESTAT orders, referred to above and in view of ld. Consultant s concession, the appeal is allowed in the following terms: (i) Claim of ₹ 8,46 .....

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