2017 (7) TMI 597

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....a, A.R. for the Respondent-Revenue ORDER Per Dr. D.M. Misra: Heard both sides. This appeal is filed against the Order-in-Appeal No. AHM-SVTAX-000-APP-310-13-14 dated 16.1.2014 passed by the Commissioner (Appeals IV), Central Excise , & Customs, Ahmedabad. 2. Briefly stated the facts of the case are that the appellants had filed refund claim of service tax paid amounting to Rs. 24,59,00....

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....though the name M/s Shree Adinath Bulk Carriers, the service provider, continued to remain the same, however, there was change of proprietor that is, Shri Kaushik Jain has transferred its business to Shri Narndra Jain with effect from October 2010. But the service tax registration was same and tax was continued to be paid in the name of Aditnath Bulk Carriers having service tax registration number....

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....ra Jain. 4.  Ld. A.R. for the Revenue submits that all these documents need to be verified so as to ascertain the service tax paid by the appellant twice against the same set of invoices raised by Shree Adinath Bulk Carriers for providing taxable service during the relevant period. He submits that matter may be remanded to the adjudicating authority for scrutiny of these documents and to a....