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2019 (5) TMI 598 - AT - Service TaxRefund of unutilised CENVAT credit - export of ‘Information Technology Software Services’ - rejection on the ground that FIRCs received from bank, do not show the invoice detail on the remittance certificate issued by the bank - HELD THAT:- Apparently the adjudicating authority had made his observation that FIRCs received from bank had no co-relationship with export invoice may be due to such arrear payment pertaining to previous financial year made after March, 2015. Be that as it may, since the appellate authority himself tallied the same and found no error in the re-conciliation statement of the appellant, rejection of refund claim on the ground that FIRCs statement submitted by the bank did not contained invoice no. is contrary to the procedural requirement in view of clarificatory Circular dated 12.03.2009. Refund allowed - appeal allowed - decided in favor of appellant.
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