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2015 (12) TMI 884 - AT - Service TaxDenial of refund claim - service tax paid on GTA service twice by them due to clerical error - Held that:- Appellant has produced CA certificate before the adjudicating authority in support of their claim for satisfaction of the adjudicating authority. Instead of examining of these documents, he rejected the refund claim on the ground that the appellant has not produced any supporting documents. In the absence of any particular document, which is required for his satisfaction, the refund claim cannot be rejected by the adjudicating authority as well as appellate authority. In these circumstances, I find that as the appellant has been able to prove that they have paid service tax twice during the month of March, 2013. Therefore, the appellant is entitled to refund of the excess service tax paid by them. Therefore, I set aside the impugned order and allow the refund claim of the appellant alongwith interest to be paid to the appellant within thirty days of receipt this order - Decided in favour of assessee.
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