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2013 (4) TMI 611 - AT - Service TaxRejection of the refund claim - appellant is a 100% HTP unit receiving various services for providing such services and has claimed the refund on the Service Tax paid by the service provider - The department is of the view that services are not used in providing the output service accordingly rejected the refund claim - Held that - I find that by producing the C.A certificate, the appellant has complied with the requirement of CBEC Circular dt.19.01.2010. Since the appellant has complied with the requirement of the documents to be filed along with refund claim, I find that the first appellate authority was in error in rejecting the refund claim filed by the appellant. Thus findings of both the lower authorities are unsustainable.
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