Refund Claim Upheld: Service Tax Payment Evidence Acceptable Without Proof of Provider's Government Payment Under Notification 41/2007-ST.

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....Refund claim - N/N. 41/2007-ST - when the appellant availed services provided by others, in the port or other specified services and produced the evidence of payment of service tax to such provider, the claim cannot be rejected on the ground of non-submission of proof of payment of service tax by the service provider to the Government.....