TMI Blog2019 (7) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- Considering the fact that although services has been provided in abroad but the service provider has paid service tax and the same has been deposit with the Revenue and the appellant has borne the said service tax, therefore, in terms of Section 11(B) of the Central Excise Act, 1944, the appellant is entitled to file refund claim of the service tax borne by them, therefore, the appellant is en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Shri. Vijay Gupta, AR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein refund claim filed by them under Notification No. 41/2012-ST dated 29.06.2012 has been denied on the following grounds: ( A) The service provider was not required to pay service tax on the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority as well as the Commissioner (A) that these are not original invoices. To that effect, the appellant has produced certificate from the provider of the services to the appellant. In that circumstances, the appellant is entitled to refund claim and the same cannot be rejected only on this sole ground. In these terms, I set aside the impugned orders and allow the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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