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2019 (1) TMI 777 - AT - Service TaxRefund of service tax paid on cancellation of booking of flats - refund amount not shown separately by the assessee in their returns - Held that:- There is enough evidence on record to prove compliance of above said Rule 6 (3) on the part of the appellant. Thus, the finding of Commissioner (Appeal) about lack of document is apparently wrong. Rejection of appeal also on the ground that the amount of credit has not been separately shown in Return Form - Held that:- Since the documents on record prove that these is no revenue loss, the alleged act is nothing more than the procedural lapse - The law has been settled that Lapses in technical procedures are condonable - In the present appeal, it is not the case of department that appellant has availed credit in excess of the requisite proportion. Admittedly tax stands paid. Resultantly, the procedural lapse is mere technical for no substantial loss to the department. Appeal allowed - decided in favor of appellant.
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