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2017 (4) TMI 698 - AT - Service TaxRefund claim - denial on the ground that appellant has not co-related the payment to the service provider from the bank statement and in the absence of any cheque No., demand draft No., pay order, no co-relation is possible to ascertain the actual date of payment of service tax to the service provider - Held that: - there is a co-relation with payment made to service provider and also that claim is within one year of the payment made to the service provider, appellant is eligible for refund of the amount - these documents were enough to come to a conclusion whether the appellant had made any payment to the service provider or not. To that extent both the lower authorities have erred in coming to a conclusion that the refund claim filed by the appellant is not co-relatable with the input services and exports - appeal allowed - decided in favor of appellant.
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