K.S. Jhaveri, J. - (1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal [2017 (52) S.T.R. 329 (Tri. - Del.)] whereby the Tribunal has allowed the appeal of the assessee.
(2.) This court while admitting the matter framed the following question of law :- "Whether the Ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before its jurisdictional authority instead of jurisdictional authority of the service provider where the service tax was paid?"
(3.) Thereafter, while allowing the application (43343/17) two more questions were added and the same read as under : "(i) Whether the Ld. CESTAT was right in law in holding that the limitation of one year is to be counted from the date of issue of credit note by the service provider and not from the date of payment of service tax.? (ii) Whether the Ld. CESTAT was right in law in holding that letter of service provider to its jurisdictional officer was sufficient proof of payment of service tax?" ;