2018 (1) TMI 423

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....a Heard both the sides. 2. These two appeals are filed against respective orders-in-appeal passed by the Commissioner of Central Excise (Appeals) Ahmedabad. In the impugned order, the Ld. Commissioner (Appeals) has upheld rejection of refund claims filed by the appellant under Notification No.09.2009-ST dated 03.03.2009 as amended by Notification No.15/2009-ST dated 20.05.2009 amounting to Rs. 4....

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....s part of the business and cannot be said wholly confined to rendering of the said services within the SEZ units. Regarding rejection of the refund claim of Rs. 10,003/-, he submits that supporting documents are available with them now by which they can establish that payment has been made to the service provider in claiming the refund of service tax. Similarly, in the case of other appeal, he sub....

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.... that within six months from the date of payment of service tax to the service provider consequent to the raising of the invoices by the service provider, the refund claims were filed; the facts need to be verified. Similarly, the claim of payment of service tax to the service provider on which refund was claimed also needs to be verified. As far as the rejection of refund claim relating to teleph....