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2017 (4) TMI 646 - AT - Service TaxRefund claim - N/N. 41/2007-S.T., dated 6-10-2007 - refund claim rejected on the grounds that notification requires submission of original invoices, duly certified - Held that: - 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 - the invoice number mentioned in the Chartered Accountant certificate are required to be verified - appeal allowed by way of remand.
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