2017 (4) TMI 646

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....Advocates, for the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that the issue pertains to refund of service tax paid on various services utilised by the appellant for export purposes, in terms of Notification No. 41/2007-S.T., dated 6-10-2007. The lower authorities have not disputed the fact of admi....

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....R appearing for the Revenue submits that in some of the case even the original invoice has not been submitted and there is no certification in respect of the some of the invoices. 5. After appreciating the submissions made by both the sides we find no merits in the objection raised by the lower authorities. The intention and idea in getting every invoice certified is to establish that such s....