2018 (4) TMI 1331

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....CA) Respondent (Rep by Sh. Sanjay Jain, DR) PER V. PADMANABHAN: The present appeal is filed by the assessee - Appellants against the Order - in - Appeal No. 193 - 224(VC)ST/JPR - II/2013 dated 28.06.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur - II. 2. Th e brief facts of the case are that, the assessee - Appellant s have filed the refund claim s before the juris....

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....f license was not produced. Being aggrieved, the assessee - Appellants have filed the present appeal. 3. With this background, we have heard Sh. O.P. Agarwal, learned Chartered Accountant for the assessee - Appellant s and Sh. Sanjay Jain, learned DR for the Revenue. 4. After hearing both sides and on perusal of the material available on record, it appears that an identical issue in the asse....

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....claim of CHA services stands rejected for the reason that the license number and copy of license is not produced. However, we find that there is no dispute that the service tax has been paid by the service provider under CHA category and such invoices are available in the record. Accordingly, we find no reason to disallow the refund claim on this ground." The third claim was rejected by the aut....