TMI Blog2016 (10) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the cleaning and technical testing and analaysis services are concerned there is no accreditation certificate. In some of the cases, the dispute is as regards the documentation placed on record and the fact of the non-payment of service tax to the exchequer - The issue that the debit notes are legal documents for the purpose of refund also stands held in the favour of the assessee by vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . M/s. Shivam Exports, M/s. Mecshot Blasting Equipment Pvt. Ltd. vs. CCE, Jaipur [2016-TIOL-376-CESTAT-DEL]; 3. M/s. Suncity Art Exporters and others [2014-TIOL-2319-CESTAT-DEL)]; 4. Vippy Industries Ltd. vs. CCE Indore [2013 (30) STR 238 (Tri-Del)]; 5. Faizan Shoes Pvt Ltd vs CST, Chennai [2014 (34) STR 205 (Tri-Chennai)]; 6. CCE, Surat vs. ABG Shipyard Ltd. [2011 (24) STR 620 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of service tax to the exchequer. The said issue also stands considered in the above referred judgments. The issue that the debit notes are legal documents for the purpose of refund also stands held in the favour of the assessee by the above referred decisions. 6. In view of the above, I set aside all the three impugned orders and remand the matter to the original adjudicating authority fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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