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2015 (9) TMI 529 - AT - Service TaxDenial of refund claim - Notification No. 9/2009-ST dated 3.3.2009 - duty paying documents were not furnished - Held that:- appellant while making the rebate claims furnished a calculation sheet showing the documents under which the duty payment has been made to the service providers and also the cheques through which such payments were made. Serial No. 5 of their refund application dated 25.03.2011 also indicates that the invoices/bills evidences payment of service tax are enclosed. Serial No. 1 of the calculation sheet is for Bill No. 7850397 issued by Indian Institute of Technology Bombay and the corresponding copy of invoice/bill furnished by the appellant indicates the service tax registration No. of the service provider and also the amounts of service tax paid by the service provider are available. Such documents indicating payment of service tax and constitute sufficient evidence on the part of the appellant to claim the benefit of Notification No. 9/2009-ST dated 03.03.2009 as amended. However, appellant has not furnished all such duty paying documents in the appeal memorandum or during the course of hearing. The matter is, therefore, required to be remanded back to the Adjudicating Authority. Appellants should furnish all the duty paying documents to the adjudicating authority as indicated in their calculation chart furnished along with the refund application dated 25.03.2011. - Matter remanded back - Decided in favour of assessee.
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