Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1098 - AT - Service TaxRectification of mistake - Refund claim filed under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No. 5/2006-ST by the appellant but adjudicating authority considered the claim's as per the provisions of Notification No. 41/2007 - Service tax paid on input services received & used in relation to manufacture - Held that:- “that the appellant had filed the claim of refund under Rule 5 of CENVAT Credit Rules” be read as “that the appellant had originally filed the refund claim under Notification No. 41/2007” but had subsequently prayed that the refund may also be considered under the provisions of Rule 5 of the CENVAT Credit Rules, 2004. In this view of the matter there is no mistake in the order of the Tribunal, except as taken notice of hereinabove. The adjudicating authority is directed to consider the refund claim under both the Notification No. 5/2006-ST and Notification No. 41/2007-ST, in view of the several decisions rendered by Tribunal & High Court
|