2008 (10) TMI 130 - AT - Service Tax

Refund claim rejected on the ground that the tax was paid under TR-6 challan which was not an admissible document under the rules at the relevant time - there being no dispute about payment by the respondent refund claim should can t be rejected merely on the ground that payment was made under TR-6 challan - objection of the revenue pertains more to the form rather than substance moreover TR-6 challan is now treated as a prescribed document for payment of service tax refund allowed

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision to allow the refund claim of the respondent, despite the revenue's objection that payment was made under a non-admissible document (TR-6 challan). The Tribunal dismissed the revenue's appeal, stating that since the payment was made by the respondent, the refund claim should not have been rejected based solely on the form of payment.