2023 (3) TMI 235 - AT - Service Tax

Refund of service tax paid - refund claim rejected by the adjudicating authority as sufficient documents were not produced before him including the invoices issued by M/s. Kinfra and also the worksheets submitted by the appellant did not tally with the refund claim - HELD THAT:- There is no dispute about the admissibility, in principle, the refund, in view of Section 104 of the Finance Act, 2017. The refund claim was filed within prescribed time period of six months as stipulated under Section 104 of the Finance Act,2017. The only issue to be addressed now is correctness of the documents vis-à-vis the quantum of claim filed by the appellant. The adjudicating authority categorically made observation that the worksheets submitted by the appellant did not tally with the services tax challans, etc., issued by M/s. Kinfra.

To meet the ends of justice, it is prudent to remand the matter to the adjudicating authority only for the limited purpose of verification of the documents on record and the documents that would be submitted by the appellant during the remand proceedings so as to verify the claim filed by the Appellant. It is stated by the Ld.CA that the appellant would furnish all the documents within a fortnight from the date of communication of this order - Appeal allowed by way of remand.