2015 (9) TMI 529

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....resentative Per: H.K. Thakur This appeal has been filed the appellant against OIA No. SRP/555/VDR-II/2013 dated 13.03.2013. Under this order in appeal first appellate authority has rejected the refund claim of the appellant by upholding OIA No. SRP/555/VDR-II/2013 dated 30.9.2011 under Notification No. 9/2009-ST dated 3.3.2009. 2. Sh. Nikhil Virkar, Section Head, of the appellant appeared for p....

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....sued to the appellant by Indian Institute of Technology Bombay which is appearing at serial No. 1 of the calculation chart furnished by the appellant to the Adjudicating Authority. 3. Sh. J Nair, (AR) appeared on behalf of the Revenue and defended the orders passed by the lower authorities. 4. Heard both sides and perused the case records. It is observed from OIA dated 13.03.2013 passed by the f....

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.... and also the amounts of service tax paid by the service provider are available. Such documents indicating payment of service tax and constitute sufficient evidence on the part of the appellant to claim the benefit of Notification No. 9/2009-ST dated 03.03.2009 as amended. However, appellant has not furnished all such duty paying documents in the appeal memorandum or during the course of hearing. ....