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2022 (9) TMI 216 - AT - Service TaxRefund claim - inability to carry forward the balance under CENVAT Credit Rules, 2004 into the substitute tax scheme under the transitional provisions of the new statute - HELD THAT:- It would appear that the lower authorities had attempted to dispose off the claim without the benefit of decisions of the Tribunal or the constitutional courts. It is, therefore, appropriate that the matter be decided afresh by the original authority. The matter remanded back to the original authority. The appellant shall be granted opportunity to make their submissions following which the claim may be disposed off expeditiously - appeal allowed by way of remand.
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