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2011 (1) TMI 692 - AT - Service TaxRefund - Circular No. 120/1/2010 dated 19 th January, 2010 - Circular deals with the procedure, which the authorities have to follow while ascertaining the quantum of credit availed, while deciding the issue regarding refund claim - It is settled law that in cases where judicial or quasi-judicial authorities have to decide any dispute referred to it for its decision, it has to peruse the entire material placed before it before arriving at the final decision on the dispute - The decision cannot be arrived at by observing that the authority would peruse certain materials subsequent to the decision. The perusal and analysis of the entire materials required for the purpose of appropriate decision on the dispute has to precede the actual decision - Appeal is allowed by way of remand to Commissioner (Appeals)
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