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2012 (12) TMI 35 - AT - Service TaxRefund of Service Tax – Assessee avail input services which were claimed to have been used for export of Iron Ore fines – Part of refund was allowed and reject the balance claim – Assessee file an appeal with CIT(A) – CIT(A) remand back the issue to original authority for fresh consideration – Held that:- As CIT(A) remanded the case to the original authority regardless of the legal position that the CIT(A) did not have the power of remand. The original authority had not given a reasonable opportunity to the refund-claimant for adducing evidence and other materials in support of the claim for refund. Therefore, after setting aside the impugned order, we allow this appeal by way of remand with a request to the original authority to reconsider the respondent’s claim for refund. Appeal remand back to AO
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