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2018 (8) TMI 811 - AT - Service TaxRefund of Service Tax paid - denial on the ground of unjust enrichment - bottling of alcoholic liquor conceived as Business Auxiliary Services and tax was erroneously paid - section 11B of the Central Excise Act - Held that:- The said certificate dated 09.12.2017 was not before the authorities below and as such does not stand considered by them. Inasmuch as the said certificate is an important document, the appellant should be given an opportunity to place the same before the lower authorities and to re-decide the issue by taking the said certificate into consideration - appeal allowed by wya of remand.
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