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Commissioner of Central Excise, Customs and Service Tax Cochin-cce, Kerala Versus AB Mauri India Pvt. Ltd.

2018 (1) TMI 646 - CESTAT BANGALORE

Refund claim - invoice without signature - services provided to SEZ unit - no proper documents is required to indicate that the tax liability has been discharged by the respondent who is registered in the Cochin Special Economic Zone - Held that: - I .....

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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 - appeal dismissed - decided against Revenue. - ST/20138/2017-SM, ST/20139/2017-SM - Final Or .....

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nst 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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nt who is registered in the Cochin Special Economic Zone. 4. After hearing the learned AR and perusal of the grounds of appeal, I find that the Department s only contention in the grounds of appeal is that the document on which the refund claim has b .....

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pecifically that this being a computer generated 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 .....

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ejection of refund claim by the respondent that the invoices pertaining to the Standard Chartered Bank were not duly signed by the authorized signatory is not correct, inasmuch as, the service tax has been paid in all of the above said invoices of St .....

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