Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1124 - AT - Service Tax100% EOU - Refund claim - rejection primarily holding that the difference between the amount claimed as refund and amount debited in ST3 has to be deducted from the claim amount - Held that: - the appellant has lnadvertently short-debited in ST3 return to the extent of ₹ 27,64,742/- which the appellant has stated that they have rectified the defect but the documents were not produced before the authorities to justify the claim - case remanded to the original authority with a direction to examine the refund claim de novo after examining and verifying the documents which may be produced by the appellant in support of their claim - appeal allowed by way of remand.
|