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    <title>2014 (1) TMI 824 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh decision on the refund claim based on the observations made in the judgment. The Tribunal held that the refund claim could not have been rejected solely based on the substitution of provisions of Notification No.15/2009. It directed the original authority to verify the receipt of services for invoices raised in the wrong address and advised the Appellant to provide evidence for payment of service tax to allow the benefit.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority for a fresh decision on the refund claim based on the observations made in the judgment. The Tribunal held that the refund claim could not have been rejected solely based on the substitution of provisions of Notification No.15/2009. It directed the original authority to verify the receipt of services for invoices raised in the wrong address and advised the Appellant to provide evidence for payment of service tax to allow the benefit.</description>
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      <pubDate>Thu, 07 Nov 2013 00:00:00 +0530</pubDate>
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