2015 (12) TMI 17

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....T), JJ. For the Appellant : Shri Roshil Nichani, Adv For the Respondent : Shri P V Sekhar, DC (AR) ORDER Per: M V Ravindran : 1. These two appeals are filed against order-in-appeal No. YDB/95 & 96/RGD/2011 dated 31.01.2011. As the issue involved in the appeal are common and in respect of very same assessee, we dispose of both the appeals by a common order. 2. The relevant facts t....

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.... submit that the both lower authorities are insisting upon evidence of payment of service tax liability by the service provider while notification does not impose any such condition. He would take us through the notification no. 41/2007-ST dated 6 Oct 2007. 4. Learned departmental representative on the other hand drew our attention to the findings recorded by the lower authorities and submits t....

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....dered to the appellant by Mumbai Port Trust, and CHA. 7. It is also undisputed that appellant is eligible to avail credit of service tax paid by them to the service provider. 8. We find that the impugned order is unsustainable for more than one reason. Firstly we find that finding recorded by the lower authorities of the documents are improper, the document in appeal, on perusal, found to be....

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....is a non-starter and curious findings. We find on careful reading of notification no. 41/2007-ST dated 06 Oct. 2007, it does not indicate that the refund claim is to be evidenced by producing information of the service provider having discharged the service tax liability. After going various clause (f) we find that the only evidence required is payment of service tax on the specified services whic....