2019 (10) TMI 592

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....fund claim made by them for the refund of Service Tax of Rs. 3,91,500/- in respect of invoices issued by them on the ground that the Service Tax was paid in respect of services not completed by them. 2.1 Facts are not in dispute. The refund claim was made vide application in Form-R dated 15.05.2018; Show Cause Notice was issued on 01.08.2018 to which the appellant filed their reply; thereafter, Order-in-Original No. 89/2018 (R) dated 05.11.2018 came to be passed. The Adjudicating Authority has inter alia observed in the said Order-in-Original that the appellant had not furnished the copy of the contract/agreement with M/s. Cholamandalam Investment & Finance Co. Ltd. (hereinafter referred to as 'M/s. CIFCL') and the Chartered Accountant C....

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....ice Tax, Mumbai-I reported in 2016 (7) T.M.I. 424 - CESTAT Mumbai. 5. Ld. AR appearing for the Revenue supported the findings of the lower authorities. 6. I have considered the rival contentions, perused the documents placed on record and have also gone through the decision/order referred to during the course of arguments. 7.1 It is an undisputed fact that the assessee raised credit note in the name of M/s. CIFCL, which fact was also duly acknowledged by the other party. Moreover, from a perusal of the documents placed on record, M/s. CIFCL has confirmed having received the invoices and also confirmed to have not made any payment against the same. In the same letter, M/s. CIFCL has also confirmed that they have not availed Service ....