Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 934 - AT - Service TaxRefund of CENVAT Credit - failure to furnish to furnish any evidence that they have recredited to their cenvat credit account - applicability of time limitation - claim filed for the present period July 2016 to September 2016 after a time lapse of 2 years and is barred - period April 2014 to June 2014 - HELD THAT:- In the subsequent refund claim, the appellant has maintained that the differential amount was recredited to the cenvat account vide general voucher No.611 dt. 30.09.2016. But it appears that the appellant has not supported its claim with any documentary evidence. In the impugned order, the Commissioner (Appeals) has therefore observed that the appellant had failed to furnish any evidence. The only way out is therefore for the appellant to establish its case before the adjudicating authority with duly supporting documents. The appellant should furnish the necessary supporting documents before the lower authorities who shall examine the same in the light of the appellant’s claim for refund - the matter is remanded to the file of the adjudicating authority before whom the appellant shall furnish all necessary supporting documents for verification - Appeal allowed by way of remand.
|