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2016 (10) TMI 766 - AT - Service TaxRestoration of withdrawn refund claim - withdrawal of claim on the pressure of jurisdictional Superintendent - services used for export - N/N.41/2007- ST - Held that: - It is clear that refund claim was originally filed to the extent of ₹ 2,14,155/- and was reduced by the appellant to ₹ 94,348/-, by withdrawing the excess claim of ₹ 1,19,807/-. The appellant contention that the said claim was withdrawn under the Jurisdictional Superintendent, and Service Tax authorities have to adjudicate the full claim, may be true but cannot be appreciated inasmuch as the appellants never revised their claim subsequently. As such, the original adjudicating authority admittedly could not have adjudicated the withdrawal claim. He has considered the claim as staked by the appellant and have already allowed it. The arguments of the learned advocate that they are entitled to the balance claim in terms of notification issued under Service Tax has no merits, inasmuch the applicability of the notification can be examined only in respect of the claim so filed by the assessee. Appeal disposed off - decided against appellant.
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