TMI Blog2018 (4) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration before the Tribunal, where the refund was allowed - refund allowed - appeal allowed - decided in favor of appellant-assessee. - ST/59948 of 2013 - 51264/2018 - Dated:- 3-4-2018 - MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND MR. V. PADMANABHAN, MEMBER (TECHNICAL) Appellant s (Rep. by Sh. O.P. Agarwal, CA) Respondent (Rep by Sh. Sanjay Jain, DR) PER V. PADMANA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Sh. Sanjay Jain, learned DR for the Revenue. 4. After hearing both sides and on perusal of the material available on record, it appears that an identical issue in the assessee - Appellants own case, for the earlier period, has come up for consideration before the Tribunal and the Tribunal vide Final Order No. 55111 - 55112/2017 dated 13.07.2017 has allowed the refund claim by observing tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider under CHA category and such invoices are available in the record. Accordingly, we find no reason to disallow the refund claim on this ground. iii) The refund of service tax paid on commission has been rejected for the reason that such commission was not required to be paid in view of the exemption notification no. 18/2009. Since we find that there is no dispute that the tax has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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