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2017 (4) TMI 1175 - AT - Service TaxRefund claim - input services used in connection with providing the output services to foreign clients - rejection mainly due to non-submission of certain documents and inability of Revenue to identify the taxable nature of the service rendered by the appellant - Held that: - the rejection of claims is not substantially on any legal issue. It is mainly on account of non-submission of certain documents or lack of correlation in realization of export proceeds - on the very same set of facts, the Revenue allowed the refund claims for the previous period - the original authority are directed to examine the issues afresh, especially referring to the documents submitted by the appellant with reference to their refund claims - appeal allowed by way of remand.
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