TMI Blog2016 (9) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... of deposition of tax under port services not produced, (ii) non-submission of proof of payment of service tax on GTA services, (iii) proper invoice not submitted, (iv) Cleaning activity as per OIA condition of Notification not satisfied, particularly, service provider not approved as accredited agency, (v) Rejection of Service Tax paid on technical inspection and certification services on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal disposed of - Service Tax Appeal No. ST/938/2009-[DB] - Final Order No. 53022/2016 - Dated:- 19-5-2016 - Hon'ble Mr. S.K. Mohanty, Member (Judicial) And Hon ble Mr. R. K. Singh, Member (Technical) Mr. O.P. Agarwal (Consultant) for the Appellant Mr. Vaibhav Bhatnagar, (DR) appeared for the Respondent ORDER Per S. K. Mohanty Appeal is filed against Order-in-app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n technical inspection and certification services on the ground that conditions of exemption Notification not fulfilled. 2. Heard both sides. 3. The Ld. Advocate states that the grounds of rejection mentioned in serial No. (i), (ii) (iii) have been found to be untenable by CESTAT vide its following judgments. (i) Shivam Exports Ors. Final Order No. ST/A/53916-53918/16-CU dated 26.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... With regard to cleaning activity (Point No. (iv), since the appellant has produced the certificate for the first time before this Tribunal, we are of the view that the same should be verified by the Original Authority. Therefore, we remand the matter to the original authority for verification of such certificate. If the same is in order, the refund shall be granted to the appellant. 7. With reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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