2017 (4) TMI 698

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....odge, CA, for the Appellant. Shri A.B. Kulgod, Asst. Commissioner (AR), for the Respondent. ORDER This appeal is filed against Order-in-Appeal No. P-I/MMD/ 240/2012, dated 19-12-2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding refund of the amount of service tax paid to the service provider of the appellant. These services ....

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....ual date of payment of service tax to the service provider. Coming to such conclusion, the refund claim was partly allowed. Appellant is aggrieved by the rejection of the refund amount by the lower authorities. 3.1 Appellant produces before me a statement which was produced before the lower authorities along with the bank statement. On perusal of a random transaction, it is noticed that in....