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2017 (11) TMI 834 - AT - Service TaxRebate Claim - Section 85(4) of the Finance Act, 1994 - Held that: - the Commissioner(Appeals) vide her order dt. 24/08/2016 has allowed the rebate along with interest and for quantification, she has remanded the case back to the original adjudicating authority as per Section 85(4) of the Finance Act, 1994. Thereafter after three months, the Commissioner(Appeals) on her own has issued a corrigendum whereby she has deleted the interest granted by the earlier order without any basis and without any application made by any party. The Commissioner(Appeals) has legally passed the order dt. 24/08/2016 and there was no justification in issuing the corrigendum deleting the interest relief to the appellant. Therefore, the corrigendum dt. 17/01/2017 issued by the Commissioner(Appeals) is not sustainable in law. Appeal allowed - decided in favor of appellant.
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