2018 (1) TMI 646

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..... Shri Naveen Kushalappa, Dy. Commissioner(AR) For The Respondent : None ORDER Per : M.V.RAVINDRAN These two appeals are filed by the Revenue against Order-in-Appeal No. COC-EXCUS-0-APP-298-16-17 dated 21/09/2016 and Order-in-Appeal No. COC-EXCUS-0-APP-297-16-17 dated 21/09/2016 2. Heard the learned AR and none appeared on behalf of the respondent. 3. On perusal of records, it transpires that .....

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..... d invoice, no signature is required". There is no dispute as to the fact that the service provider M/s. Standard Chartered Bank has paid the service tax and the appellant has also discharged the same to the service provider. In light of such factual matrix, I find that the First Appellate Authority was correct in allowing the appeals filed by the respondent before him on the following findings: .....

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..... ull. 11. Considering the above facts put forth by the appellant, I am inclined to interfere in the findings of the adjudicating authority inasmuch as the evidence regarding payment of service tax is satisfactory for the purpose of processing and sanctioning of the refund claim under Rule 4(A) Service Tax Rules, 1994." 5. I find that the above reproduced findings of the First Appellate Authorit .....

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