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2018 (6) TMI 1300 - AT - Service Tax100% EOU - Refund of Interest made on the pre-deposit - Section 35FF of CEA - pre-deposit of ₹ 32,62,000/- was made on 9.2.2016 - Held that:- Pre-deposit of ₹ 32,62,000/- does not pertain to the appeal of 2014. Other set of appeals in the above mentioned Final order pertain to the period after 6.8.2014 for which the appellant claim to have made pre-deposit and have stated so in their refund application. This aspect has been completely ignored by the adjudicating authority as well as first appellate authority for the purpose of refund of interest - The finding given by the first appellate authority on pre-deposit pertaining to period before the Finance Act 2014 therefore appears to be clearly erroneous. The matter is therefore remanded back to the adjudicating authority to reconsider the claim of interest of the appellant after verifying that the appellant has made pre-deposit pursuant to their appeal against order dated 30.10.2015 in terms of Section 35FF - appeal allowed by way of remand.
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