Refund of service tax - unjust enrichment - deposit by mistake ...

Service Tax

July 13, 2023

Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the application on the ground which was not the part of Show Cause notice - Further, the Commissioner (Appeals) observed that the appellant may have taken the CENVAT credit and utilized the same for output services. The inference is based on conjectures and not on facts. - Refund allowed - AT

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Refund of service tax - unjust enrichment - deposit by mistake ...

Service Tax

July 13, 2023

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