2015 (12) TMI 672

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Jha, A.R. ORDER Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. AHM-SVTAX-000-APP-310-13-14 dated 16.01.2014. The issue involved in the present appeal is whether appellant is eligible to the refund of service tax paid up to the period 19.01.2012. 2. When the case was called out for hearing none appeared for personal hearing. A fax was recei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2014 are very relevant and are reproduced:- "8. The claim of the appellant that service tax was deposited in the name of M/s. Shree Adinath Bulk Carriers, Proprietor Shri Kaushal Jain instead of M/s. Shree Adinath Bulk Carriers, Proprietor Shri Narendra Jain, due to mistake, is contrary to fact. When the service tax was deposited in Government Account during the period from 30.02.2011 to....