2017 (3) TMI 1715

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....k Jindal: 1. The appellant is in appeal against the impugned order wherein the refund claim filed by the appellant under Notification No. 40/2007-ST dated 17.09.2007 on the ground that the debit notes are not proper documents for refund claim and the appellant has not submitted the other relevant documents. 2. Heard the parties. 3. Considering the fact that at the time of filing the refund clai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... what remains to consider is the issue whether debit notes are proper documents upon which refund can be claimed. The documents reveal that they contain all the details are required under Rule 4A of the Service Tax Rules, 1994. The purpose sought to be served by specifying the details that are to contained in the document issued while rendering service is to provide information regarding the regi....