Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1278 - AT - Service TaxRefund of unutilized CENVAT credit availed - ITSS used in providing output service which are said to have been exported without payment of service tax - refund was rejected on technical grounds - Held that:- There is no infirmity in allowing the refund by the original authority as the appellant has substantially satisfied the requirements prescribed under Rule 4(7) and Rule 9 of CCRs - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible for refund. The substantive benefit cannot be denied on mere procedural infractions - refund allowed - appeal allowed - decided in favor of appellant.
|