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2015 (12) TMI 90 - AT - Service TaxDenial of refund claim - demands consequent to audit by department under EA 2000 - Discrepancy found during Audit - Held that:- It is observed that Assessee had not accepted the contentions of the audit. It is not on record that the audit party had raised the same objections, which they have confirmed in their audit report, to the appellant earlier. It is also not on record that the appellant had accepted these objections finally before they were included in the audit report. Therefore, in all fairness, the appellant should be given an opportunity to present their case before the adjudicating authority alongwith whatever evidences they have to substantiate their case. The adjudicating authority is free to decide the issue on merit as per law. - Matter remanded back - Decided in favour of assessee.
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