Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (1) TMI 139 - AT - Service TaxRefund of unutilised CENVAT Credit - refund denied for non-submission of requisitioned documents - opportunity of being heard also not given - violation of principles of natural justice - HELD THAT:- Refund has been denied for non-submission of requisitioned documents which the appellant submitted before the Ld. Commissioner (Appeals) which has not been considered in the impugned order. With regard to the dispute raised by the original authority for denial of refund on ground of classification, I do not agree with the reasons assigned by the said authorities inasmuch as when the repair and maintenance service per se is not excluded for the purpose of availing credit, refund should not be denied on the ground that the service provider should not have classified the same under the category of Renting of Immovable Property services. Further, while denying refund, the lower authorities have not stated the reasons as to why such credit is not available. In any case, it is a settled position that the entitlement of credit should not be denied when the assessee is pursuing refund of credit claimed in returns. In the instant case, there is no dispute that service tax of which refund has been claimed, has not been deposited with the Revenue. Since the appellant has submitted necessary confirmations from the service provider duly supported with CA certificate, it would be unjust to deny the refund. Since the case pertains to grant of refund and that the original order has been passed ex-parte, it is considered fit and proper to remand the matter to the original authority, who would provide reasonable opportunity to the appellant to submit the desired documents and decide the claim - appeal allowed by way of remand.
|