2007 (4) TMI 195

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6, which upheld the order-in-original by which refund application filed by the appellant was rejected. 2. Considered the submissions made at length by both sides and perused the records. The issue involved in this case is regarding refund that is due to the appellant on the amount of service tax liability discharged by them without availing the benefit of Notification No. 32/2004, dated 3-12-20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the credit of service tax of some other input services during the relevant period. To my mind this cannot be the ground for rejecting the refund claim of the appellant. The appellant is entitled to refund of the amount paid in excess, provided, he is able to justify that the conditions of the Notification No. 32/2004 are satisfied by him. Further, availment of the credit on some other input ser....