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2019 (9) TMI 1418 - AT - Service TaxRefund claim - rejection on the ground that the appellant has not submitted the invoices duly certified by the Chartered Accountant which is mandatory for claiming of refund - HELD THAT:- There are no merits in the objection raised by the Lower Authorities. The intention and idea in getting every invoice certified is to establish that such services were used by the assessee for export purposes and in fact stands paid for by them. Instead of certifying each and every invoice individually and separately, if a consolidated certificate giving details of the invoices, stand given by the assessee, the same would fulfill the notification criteria. Appeal allowed - decided in favor of appellant.
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