TMI Blog2016 (8) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... paid under different classification by the provider of service. The Board also clarified that there is no requirement of verification of registration certificate of the supplier of service – refund allowed. GTA service – transportation of goods from ICD to port - supporting invoices not submitted along with claim – Held that: - appellant submitted all the documents as soon as they were recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund for service tax paid on services received inside the port, we find that based on the Board clarification dated 12.3.2009 and also as per the ratio laid down by the various decisions of the Tribunal , it is now well settled that such claim cannot be denied on the ground that service provider was registered under different category or there is no evidence authorizing for providing such se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om ICD to port. The claim was rejected on the ground that supporting invoices were not submitted along with claim. The appellant claimed that they have submitted all the documents as soon as they were received. 3. In view of the above discussion, we find that denial of refund on these two issues is not justified and accordingly set aside the impugned orders. We direct the original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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