2008 (9) TMI 261

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....rdhanan Pillai, Consultant, for the Appellant. ShriN.J. Kumaresh, SDR, for the Respondent. [Order].- This appeal filed by M/s. T.S.R. & Co. Home Needs (P) Ltd. (TSR) is directed against an order of the Commissioner (Appeals) which affirmed rejection of a refund claim for an amount of Rs. 9,883/- being excess paid service tax. From the records it is seen that a claim for refund was made on th....

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....1/6/2005-TRU, dated 27-7-2005, CBEC had clarified that the consignor or consignee of the goods transported (who pays the service tax) may obtain a declaration in the consignment note to the effect that neither credit on input or capital goods used for provision of service had been taken nor the benefit of Notification No. 12/2003-S.T. had been taken by the transporter. As the consignment notes did....

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....ransporter involved. The original authority had decided the issue against them before they obtained the said certificate. It is prayed that the matter may be remanded to the original authority so that they could establish their eligibility to the refund claim. 3. Ld. SDR submits that the refund claim was rejected as the appellants had not substantiated their eligibility to the benefit of Notifi....