Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (5) TMI 526 - AT - Service TaxRefund of service tax paid denied on the procedural and technical grounds and non mention of the service tax registration in the invoices, service tax registration of the service provider under a different category etc.- whether it is rectifiable defects? - Held that:- Various decisions laying down that such defects pointed out by the lower authorities are rectifiable defects and instead of rejecting their substantive claim of refund, the lower authorities could have given an opportunity to the appellant to meet with the requirements of the concerned rule as held in the case of Formica India Division Vs. CCE [1995 (3) TMI 98 - SUPREME COURT OF INDIA] - Hence, set aside the impugned order and remand all the appeals to the original adjudicating authority for fresh decision,and allow the appellant to rectify the defects.
|