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2018 (1) TMI 646

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: - It is a common knowledge that any such computer generated invoice by the banks does not require signature as the said invoice mentions specifically tha .....

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ent. 3. On perusal of records, it transpires that the Revenue is aggrieved by the impugned order on the ground that the First Appellate Authority has set aside the Order-in-Original by holding that 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. 4. After hearing the learned AR and perusa .....

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ondent before him on the following findings: 10. The main contention of the appellant was that the rejection 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 Standard Chartered Bank and in the bottom of each in .....

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