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2013 (9) TMI 144 - AT - Service TaxRefund on Invoices issued - Whether the appellant is eligible for the refund when invoices issued by Courier do not show IEC No. of service receiver which is a requirement in the notification –Appellant relying on RAMDEV FOOD PRODUCTS PVT. LTD. V/s CCE, AHMEDABAD (2011 (3) TMI 1256 - CESTAT, AHMEDABAD (Tri.-Kolkatta) – Held that:- appellant is eligible for the refund - on the date of filling claims, the requirement of notification is satisfied. Refund on exports - Whether the appellant is eligible for the refund in respect of exports made prior to the date on which service was included in the notification or not –Held that:- This is a rectifiable defect and the matter was remanded - appellant should have been given another opportunity - both the orders and appeals are set aside – appeal decided in the favor of assessee.
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