Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1153 - AT - Service TaxRefund of service tax - SEZ units - input services used for authorised operations - refund denied placing reliance in the Notification dated 01.03.2011 and 20.06.2012 - HELD THAT:- The issue decided in the case of JARDINE LLOYD THOMPSON INDIA PVT. LTD. VERSUS COMMISSIONER OF CGST, CE & SERVICE TAX NAVI MUMBAI [2019 (10) TMI 816 - CESTAT MUMBAI] where it was held that denial of refund benefit on the ground of non-submission of Letter of Approval prior to the date of refund claim should not be considered as legal and proper - refund allowed - appeal allowed - decided in favor of appellant.
|