TMI Blog2016 (10) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... count of Maintenance & Repair Services in respect of the activity by M/s Hindustan Aeronautics Limited for up-gradation of aircrafts which were undertaken by them on behalf of Establishments of Defence of Government of India through said four contracts. M/s Hindustan Aeronautics Limited, may submit a copy of this order to the Office of the Original Authority and on receipt of such copy in the Office of Original Authority, the Original Authority shall allow the application for refund within sixty days - appeal allowed - decided in favor of appellant. - APPEAL No. E/2739/2007-EX[DB] - Final Order No. 70935/2016 - Dated:- 26-9-2016 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms. Stuti Saggi, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of refund stating that it appeared to Revenue that the activities undertaken by M/s Hindustan Aeronautics Limited, were covered under the ambit of definition of Maintenance Repair Services. The said refund application was decided through Order-in-Original No. 19/STC/ACK-III/2006 dated 02-11-2006. The Original Authority has held that M/s Hindustan Aeronautics Limited, have voluntarily deposited Service Tax and the contract numbers mentioned by M/s Hindustan Aeronautics Limited in their refund claim were different from those mentioned on the invoices submitted along with refund claim and rejected the application for refund. M/s Hindustan Aeronautics Limited, carried matter before Commissioner (Appeals). The ld. Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of which up-gradation of Defence Aircrafts was undertaken were not related to Maintenance Repair Services and it was related to manufacturing and up-gradation of the existing aircrafts. The Ld. D.R. has supported both the Order-in-Original Order-in-Appeal. 4. We have taken rival contentions into consideration. We have also gone through the finding of Original Authority. We find that Original Authority has stated that the contract numbers mentioned in refund claim were different from the ones mentioned on the invoices submitted alongwith refund claim. It was his responsibility to seek the correct invoices from M/s Hindustan Aeronautics Limited, and examine the issue based on contracts and connected invoices. It was the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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