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2018 (7) TMI 538 - AT - Service Tax100% EOU - recovery of Refund of unutilized CENVAT Credit - whether for recovery of refund already sanctioned, the SCN under Section 11A is necessary in each and every case? - Held that:- The vital aspects that whether the refund was erroneous or otherwise was not examined by the Ld. Commissioner (Appeals), therefore, in order to the recovery of refund, this aspects has to be examined then only it can be decided that whether by order of Commissioner (Appeals) itself recovery can be made or the entire process of Section 11A such as issuance of SCN, adjudication is required - the matter on this aspect should be reconsidered by the Ld. Commissioner (Appeals) - appeal allowed by way of remand.
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