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2021 (8) TMI 1223 - CESTAT MUMBAIRefund of Service Tax - input services invoices is not allowed as the appellants failed to co-relate payment made to vendors through bank statements - service of Information Technology Software Service not in the approved list of service - period from April, 2014 to June, 2015 - HELD THAT:- From the case records it is apparent that the supporting documents were produced, although belatedly, by the appellants before the learned Commissioner but they were not considered by him at the time of passing the impugned order of rejecting the appeal on the ground of non-production of supporting documents. The verification of the documents which was produced by the Appellant before the learned Commissioner alongwith letter dated 13.06.2017 need to be looked into and verified by the lower authorities. The verification of them by the Commissioner (Appeals) may not be proper and these documents can very well be appreciated by the Original Authority. The matter should be remanded to the original authority for proper verification of these documents and also for de novo adjudication - Appeal allowed by way of remand.
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